OG122

[vitality]

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.

答案是(C) 之前寫這題的時候有寫對 但現在卻有點不懂意思了 @@

[Calvin]

不懂題意？還是不懂選項C？還是不懂題目如何跟選項C撘配起來？

VITALITY，請多給我們一點INFO.，才有辦法幫助妳喔！

[vitality]

(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.


不好意思 之前沒有問清楚

我想問的是(C) 的意思是否指:
當立法者為了要有國家收入而建立一套賦稅等級，他們並不允許因逃漏稅而產生國家收入損失。------> 若立法者允許這些revenue loss,他們就不會再提高tax rate,就不會有vicious cycle產生...

我是這樣思考 只是不大確定

[Calvin]

C意思我翻白話一些：立法者在規劃課徵稅率時並沒有把可能的逃漏稅收金額事先考慮在內

所以一有逃漏稅--->稅收不足---->提高稅率---->逃漏稅更嚴重--->稅率再加高

就形成一個vicious cycle

如果事先有把可能的逃漏稅比例納入考量，一開始就適當提高稅率，當逃漏稅發生時，需要的稅收就不會短少，也就不會發生vicious cycle

FYI

[dibert8]

原來老美是這麼思考的!

讀這一題覺得很不順: (B) they/their 指誰 (evadors, methods)? (C) adequately 修飾誰(two-way modifier)?

[chris8888]

122. When people evade income taxes by not declaring taxable income, a vicious cycle results.
當人們借助不要公佈當繳稅的所得來避稅, 邪惡循環就發生了
Tax evasion forces lawmakers to raise income tax rates, which causes the tax burden on nonevading taxpayers to become heavier.
逃稅迫使立法者去提升所得稅率, 這項已提高的稅率造成非逃稅者稅負的負擔更沉重
This, in turn, encourages even more taxpayers to evade income taxes by hiding taxable income.
接著, 這邪惡循環激發了更多的納稅人去逃避所得稅, 藉著隱藏應納稅所得.

The vicious cycle described above could not result unless which of the following were true?
改成雙肯定 : 上述的邪惡循環(不會)會造成, 當以下何者(不會)發生的時候?

(A) An increase in tax rates tends to function as an incentive for taxpayers to try to increase their pretax incomes.
稅率的增加往往去做為納稅人的一種動機去嘗試增加他們的稅前所得. 不管納稅人如何增加他們的所得, 總之她們願意繳納就對了, 所以反意, 不對
(main idea : 不斷升高稅率, 會造成邪惡循環)
(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.
在談偵測逃稅的方法, 無關
(main idea : 不斷升高稅率, 會造成邪惡循環)
(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.
常常在逃稅的人沒有一個會被較低的稅率吸引而停止藏匿所得, 除非同時提高罰款
看來提高罰款可以嚇阻, 那還是有效呀, 不會造成邪惡循環.
(main idea : 不斷升高稅率, 會造成邪惡循環)
(E) Taxpayers do not differ from each other with respect to the rate of taxation that will cause them to evade taxes.
納稅人在稅率上彼此不同, 這個稅率不同會造成他們逃稅. 稅率不同不是重點.
(main idea : 不斷升高稅率, 會造成邪惡循環)