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?
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. 正确答案为C 题目抽象成一句话就是,提高税率使得更多的人逃税。C项不是太懂,个人感觉此选项也比较绕,纠结。。。 有谁会的请不吝赐教,多谢啦~~~
我也不懂C为什么是对的"they do not allow adequately for revenue that will be lost through evasion." 取非的话 是不是就是说如果他们允许(接受)逃税带来的损失 就不会提高税率 这个恶行循环就不会发生 结论就不成立 所以C是前提假设?