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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?

正确答案: C

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[求助]OG-122大家有没有怀疑过这个解释?

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楼主
发表于 2004-8-21 22:58:00 | 只看该作者

[求助]OG-122大家有没有怀疑过这个解释?

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.


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


them to evade taxes.


123. 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 of 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.


答案C


OG的解释:


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.


大家认为OG这样的解释有没有问题?C是否能像解释中说明的那样证明偷税确实使收入下降了?

沙发
发表于 2004-8-22 12:40:00 | 只看该作者

個人認為

1.我的看法是ETS你可以說他解釋邏輯很怪,但真的很少發現錯誤的

2.本題使用了負負得正句型,也就是"下面哪種惡性循環不會發生,除非何者為真",那麼就很清楚啦,要找一個可以support這個推論的答案嘛

3.選項C要的是,只要是立法官員要收一個特定的稅收"generate a certain level of revenue",那麼立法官員就不可能容忍這種逃稅導致稅收revenues減少

4.123也有問題嗎,先說明一下你是哪裡有問題吧

板凳
发表于 2004-8-22 12:55:00 | 只看该作者
问题要求的实际上是一个假设的选项,因为我们可以把问话改成,下面哪个成立上面的论证才能成立。其实答案选项就是这个论述成立的前提。从文章中可以读出一个gap,即evasion为何导致law makers要如之何,答案正是弥补这个gap的必须
地板
发表于 2008-8-21 12:12:00 | 只看该作者

the vicious cycle is evasion -x-> lawmaker increases tax rate -y-> more burden on taxpayer -z-> more taxpayers tend to evade tax

我觉得

答案C补全的GAP x

答案E不全了gap z

为什么E不对??

5#
发表于 2008-8-21 12:24:00 | 只看该作者
以下是引用lpdeng在2008-8-21 12:12:00的发言:

the vicious cycle is evasion -x-> lawmaker increases tax rate -y-> more burden on taxpayer -z-> more taxpayers tend to evade tax

我觉得

答案C补全的GAP x

答案E不全了gap z

为什么E不对??

我理解偏差。

答案c补全了gap, 使vicious cycle得以形成

而答案E breaks the cycle

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