扫描二维码，直接登录
题库 / Prep2007E2-CR-50
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?
An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.
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.
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.
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.
Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.
恶性循环不会发生除非下面一个选项真，所以下面一个选项真恶性循环就会发生。
assumption：
choice c, 当lawmaker制定policy的时候，他们不允许适当的revenue通过evasion流失
A.税收提升反而刺激纳税人提升其税前收入。错
B.侦测逃税方法的成功率每年不同。错
C.纳税人在制定rate时候没有考虑到有人会逃税。政府提升rates是为了cover掉因为evasion带来的损失。如果政府在制定rates是考虑全面将损失部分考虑进去，就不用为了cover loss而特地提升rates 造成更多的人去evasion，正确。
D. 提高对逃税人的罚金,错。
E. 大家都逃税。如果大家都逃税，提升rates也是没用的，错。
(A)税率增加往往用来刺激纳税人增加收入；无关，排
(B) 某些方法如何；some 无意义概率，排
(C) 当立法者建立税率时，他们没考虑到逃税会影响税收； 取反即税率考虑了逃税因素，削弱了恶性循环会发生，正确
(D) 谈到罚金问题，跳出范围，排
(E) 在税率导致逃税方面，纳税人都一样；无关，排
C选项意思是立法者建立所得税税率为了获得一定的收入时，他们没有考虑因为逃税会损失掉的那部分收入。
如果偷税者偷税，政府就无法获得原先 设定好的a certain level的收入，这时候他们就会提高税率，为了收回损失掉的那部分收入，税率高了之后偷税的人就更多了，就陷入了恶性循环。
What must be true in order for this cycle to occur?
unless = if not
提问句的意思是：如果下列那项不真，CYCLE就不会发生；= 如果下列哪项真，CYCLE就会发生
How can we break this cycle. Either by ensuring that there is absolutely no Tax Evasion by tax payers, or some way for lawmakers to not raise taxes at all despite evasion.
（C）政策制定者建立税率为了产生一定收入，他们不会不考虑充分逃税会带来的损失。
［该政策已把逃税的可能损失考虑进去了，政策很完善。增强结论］
（D）低税率劝说惯常逃税的人停止逃税是不可行，除非逃税的罚金上升。
［本题是要让高税率可行成立，这选项，明显不是结论成立的充要条件］