看板 GMAT 關於我們 聯絡資訊
※ 引述《heine564 (築夢踏實)》之銘言: : 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? 問前提。 循環式:逃稅-政府收不到錢-提高稅率-高稅率讓更多人逃稅-政府再度提高稅率... : (A) An increase in tax rates tends to function as an incentive for taxpayers : to try to increase their pretax incomes. "提高收入"x提高的稅率=政府收到更多的錢 這樣政府就不會再度提高稅率 循環不會發生。 : (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. 1.抓逃漏稅的成功率"varies",這種模糊的詞基本上不能證明什麼 難以拿來當做前提 況且跟這個題目無關 2.抓逃漏稅(扣掉成本後)可以補回來一些錢, 政府就比較不會因為缺錢再度提高稅率。 : (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. "制定稅率時沒有考慮到'逃稅'這個因素" 將此取非->若是有預先考慮到逃稅這個因素而制定稅率, 那麼當逃稅發生時,因為這個因素已經預先被考慮了, 所以稅率不會因此再調整。取非反駁結論 -選c : (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. 另外一面的循環是否成立與題目無關。 ex.給獎勵學生會認真讀書不代表給處罰學生會懶惰不讀書 : (E) Taxpayers do not differ from each other with respect to the rate of : taxation that will cause them to evade taxes. taxpayers在題目中被視為一個整體, 沒有必要比較taxpayers之間個體的關係。 Dustin -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 1.162.9.46
heine564:感謝Dustin! 08/15 14:23
heine564:我的理解是這樣 不知道對不對 除非選項理的答案發生 08/15 14:24
heine564:否則Cycle不會發生, 所以選項的答案變成是一種前提? 08/15 14:25
heine564:選項 → cycle 08/15 14:25
dounts:沒錯 這是前提 這題有點像 assumption 08/15 14:53