题目讲的是逃税会给当前的税制造成一个恶性循环。越有人逃税,政府就越加大税率,税率越大,逃税的人越多(以前正常纳税的人,现在也不堪重税,开始逃税了) 题目问:下面5个情况,哪一个会导致上面“恶性循环”发生呢? (A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes. 这个讲增加税前收入,跟原论述无关 (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 years to year. 这个讲发现逃税的手段,跟原论述无关 (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. 这个是正确答案,说明,政府之所以在有人逃税进而继续增加税率,由于政府要维持一个稳定的收入,不准许逃税造成政府收入减少 (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. 这个讲如何让逃税人来不逃,说除了降低税率外,还要增加逃税的罚款。这个也不会造成上面的“恶性循环”,是讲避免这个恶性循环的建议。 (E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes. 这个讲纳税人的纳税率都一致,也不会导致“恶性循环” -- by 会员 cosuede (2010/5/25 11:59:11)
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