(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 rate varies from year to year. 此答案中 allow for 不是「允许」而是「考虑」的意思。 因此，这答案说： 立法者为了达成某种收入层级，而制订所得税率时，并「没有充分考虑」到有些税收会 因为逃漏税而每年都会有所变化。 所以，相反的情况是，「已经充分考虑了逃漏税」，所以会先将税率订得较高，因此 当有人逃漏税时，并不需要因应地调高税率，那麽原文所说的恶性循环便不会发生， 如此便满足题目所问的「除非在下列何种情况下」。 参考看看。 ※ 引述《MBIJ (自以为是的人很多)》之铭言： : 请问一下这一题题目 : 我反覆看了好多遍 : 但还是不懂为何答案是这样.... : 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 non-evading 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 lowering : of tax rates to stop hiding such income unless fines for evaders are raised : at the some time. : (E) Taxpayers do not suffer from each other with respect to the rate of : taxation that will cause them to evade taxes. : 正确答案是C : 但是我不懂为何耶 : 有强者可以为我解答吗? : 感谢!! --

※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 140.112.23.21