122. When people evade income taxes by not declaringtaxable income, a vicious cycle results. Tax evasion forces lawmakers to raiseincome tax rates, which causes the tax burden on nonevading taxpayers to becomeheavier. This, in turn, encourages even more taxpayers to evade income taxes byhiding taxable income.
The vicious cycle described above could not result unlesswhich of the following were true?
(A) An increase in tax rates tends to function as anincentive for taxpayers to try to increase their pretax incomes.
(B) Some methods for detecting tax evaders, and thusrecovering some tax revenue lost through evasion, bring in more than they cost,but their success rate varies from years to year.
(C) When lawmakers establish income tax rates in order togenerate a certain level of revenue, they do not allow adequately for revenuethat will be lost through evasion.
(D) No one who routinely hides some taxable income can beinduced by a lowering of tax rates to stop hiding such income unless fines forevaders are raised at the same time. C
(E) Taxpayers do not differ from each other with respectto the rate of taxation that will cause them to evade taxes.
这道题C答案我是明白啊,不过我觉得E也说的通啊,求各路牛人们指导~~~ |