prep2-50

llxx1985cn

50.   (33327-!-item-!-188;#058&007566)

 

When people evade income taxes by not declaring taxable income, a vicious cycle results.  Tax evasion forces lawmakers to raise income tax rates, which causes the tax burden on nonevading taxpayers to become heavier.  This, in turn, encourages even more taxpayers to evade income taxes by hiding taxable income.

 

The vicious cycle described above could not result unless which of the following were true?

 

(A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.

(B) Some methods for detecting tax evaders, and thus recovering some tax revenue lost through evasion, bring in more than they cost, but their success rate varies from year to year.

(C) When lawmakers establish income tax rates in order to generate a certain level of revenue, they do not allow adequately for revenue that will be lost through evasion.

(D) No one who routinely hides some taxable income can be induced by a lowering of tax rates to stop hiding such income unless fines for evaders are raised at the same time.

(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.

Why C?

Zeldaw

For tax evasion to force a raise in income tax rates it must be true that tax evasion causes actual tax revenues to fall short of revenue needs. This is the situation that choice C describes; choice C is therefore the best answer.None of the other choices states a requirement for the vicious cycle to result. Increasing in pretax incomes (income A) would tend to work against perpetuation of the cycle. Success at catching tax evaders (choice B) should likewise have an inhibiting effect. Choice D describes how problems in breaking existing habits of tax evasion might be overcome. Choice E essentially denies that raising the tax rate in response to some tax evasion could cause additional tax-payers to evade taxes.

For tax evasion to force a raise in income tax rates it must be true that tax evasion causes actual tax revenues to fall short of revenue needs. This is the situation that choice C describes; choice C is therefore the best answer.None of the other choices states a requirement for the vicious cycle to result. Increasing in pretax incomes (income A) would tend to work against perpetuation of the cycle. Success at catching tax evaders (choice B) should likewise have an inhibiting effect. Choice D describes how problems in breaking existing habits of tax evasion might be overcome. Choice E essentially denies that raising the tax rate in response to some tax evasion could cause additional tax-payers to evade taxes.

[此贴子已经被作者于2007-5-29 21:30:27编辑过]

Zeldaw

For tax evasion to force a raise in income tax rates it must be true that tax evasion causes actual tax revenues to fall short of revenue needs. This is the situation that choice C describes; choice C is therefore the best answer.

 

 

None of the other choices states a requirement for the vicious cycle to result. Increasing in pretax incomes (income A) would tend to work against perpetuation of the cycle. Success at catching tax evaders (choice B) should likewise have an inhibiting effect. Choice D describes how problems in breaking existing habits of tax evasion might be overcome. Choice E essentially denies that raising the tax rate in response to some tax evasion could cause additional tax-payers to evade taxes.

上个贴不知道什毛病，死都不显示

[此贴子已经被作者于2007-5-29 21:32:03编辑过]

芷萱85

终止恶性循环的方法就是在一个环节破坏它

lulu_odin

追梦爱我

以下是引用Zeldaw在2007-5-29 21:31:00的发言：

For tax evasion to force a raise in income tax rates it must be true that tax evasion causes actual tax revenues to fall short of revenue needs. This is the situation that choice C describes; choice C is therefore the best answer.

None of the other choices states a requirement for the vicious cycle to result. Increasing in pretax incomes (income A) would tend to work against perpetuation of the cycle. Success at catching tax evaders (choice B) should likewise have an inhibiting effect. Choice D describes how problems in breaking existing habits of tax evasion might be overcome. Choice E essentially denies that raising the tax rate in response to some tax evasion could cause additional tax-payers to evade taxes.

上个贴不知道什毛病，死都不显示

E翻译过来的意思是不是其实大家都逃税的，所以不会有更多人逃税了？晕死～

lyjranchel

版主是否可以用中文解释一下呢？

还是很晕

xiaodouzi1

题的意思是：下列哪项为真，否则不会有恶性循环。 not...unless（恶性循环不出现，除非哪项为真）

D 选项中的allow for是考虑的意思。

这样应该好懂了。

sophialj

怎么还是绕不过来了,没理解

蔬菜小丸子

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