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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.
问题是，以下哪一个选项是真，才会产生恶性循环？
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。
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