求解老PREP CR2 50

zhangfn07

50.   (33327-!-item-!-188;#058&007566)

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.
看不懂啊，求解！！！

cyuyolanda

有人逃税—>law maker提高征税率—>更多的人因为税负增重而逃税
总之就有了恶性循环

题干The vicious cycle described above could not result unless which of the following were true? 说明只有在某种情况下才会导致这样的结果，说明缺少一个assumption。可以看出这个逻辑链成立有两环，1.逃税是不是一定导致law maker提高征税率 2.提高征税率是不是一定导致更多人逃税。

浏览选项C是对环1进行complete logical flaw，也就是逃税的人多，law maker是不允许的，一定会采取措施。
所以显而易见啦

bbmaker

cyuyolanda 发表于 2013-4-22 18:49
有人逃税—>law maker提高征税率—>更多的人因为税负增重而逃税
总之就有了恶性循环

终于找到了

郭happy

这位同学对C选项的解释有些问题吧~应该是是政府在制订税率的时候不会考虑逃税导致的税收流失，这样有逃税就会导致税收不足，这样才有必要提高税率。allow adequately for 是完全考虑到 allow for 是考虑到的意思~我之前也没有太看懂这句话

cuican1432

谁能告诉我A为啥错啊啊啊啊啊？？这不是排除增加税收导致另一个结果的可能性吗？所以使增加税收导致逃税可能性加强…… 这么推不对吗？ T^T

zzRui

cyuyolanda 发表于 2013-4-22 18:49
有人逃税—>law maker提高征税率—>更多的人因为税负增重而逃税
总之就有了恶性循环

O(∩_∩)O谢谢~

tyd727

郭happy 发表于 2013-8-23 15:38
这位同学对C选项的解释有些问题吧~应该是是政府在制订税率的时候不会考虑逃税导致的税收流失，这样有逃税就 ...

赞成这个解释~~