In order to raise revenue, the federal government planned a tax amnesty program that allows tax delinquents to pay all owed tax without added financial penalty. However, economists projected that the federal government would collect a far lower percentage of total tax owed by delinquents than did state governments implementing similar programs.
Which of the following, if true, would most contribute to an explanation of the economists' projections?
Tax amnesty programs are only successful if they are widely publicized.
Most people who honestly pay their state tax are equally honest in paying their federal tax.
Although federal tax delinquents usually must pay high financial penalties, the states require far lower financial penalties.
The state tax rate varies considerably from state to state, but the federal tax is levied according to laws which apply to citizens of all the states.
Unlike most federal tax delinquents, most state tax delinquents fail to pay state tax because of an oversight rather than a decision not to pay.
联邦政府想通过一项税收减免政策(减少惩罚金以吸引那些逃税的人补齐所有欠的税)来增加收入;然而事实是州政府这么做比联邦政府这么做更有效。
E选项:不像联邦纳税人,大部分周纳税人欠税不是因为不想交而是因为忘记交。因为penalty对故意的人有用,对疏忽的人没用:故意的人本来也不想交税,即便免掉惩罚他们也不会补上,而疏忽的人会补上。