OG10th 122 求解释！E选项为什么不对

xiaoxiaomi

122. 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 years 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.C

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

sdcar2010

Necessary assumption. Use negation.

If you negate C, you get: the lawmakers allow adequately for revenue that will be lost through evasion when they set the tax rates, then the lawmakers will not need to raise the tax rates over and over and start the vicious cycle. The whole argument falls apart. Thus, C is the correct answer.

littlexian

Answer C.

There are two points of this passage 1. "When more people evade income taxes, lawmakers raise income tax rates." 2. "When lawmakers raise income tax rates, more people evade income taxes."

C. explains why 1.  It is because lawmakers want a certain level of revenue from income tax. If more people evade, they raise higher income tax rates, in order to get the same level of revenue.

Your question about E relates to point 2. "When lawmakers raise income tax rates, more people evade income taxes." which states E is not correct.

E says "Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes." If it is true, then all the taxpayers would evade income tax at one same certain rate. However, the fact is that some people do not evade income tax if the tax rates do not get higher, but at the same time, some people still want to evade income tax. So, E is not correct.

hch1989

真大牛人也