Q25

[EarlC764]

I'm having a tough time understanding why (D) is correct.

I see near the end of passage A that the author discusses the incentives for people to avoid taxes, but how can we conclude that, as D says, flat taxes "decrease opportunities and incentives for high-income earners to avoid tax"?

[ohthatpatrick]

Line 24-25 establish a causal relationship between
[complexity of the tax code] and [opportunities to avoid tax]

That line is saying
"the more complex the tax code, the more opportunities to avoid tax"
(the more potential loopholes and ambiguities and such that tax lawyers can exploit)

So,
"the less complex the tax code, the less opportunities there are to avoid tax"

A flat tax is much simpler than a graduated tax, so switching to a flat tax would simplify the tax code and thus decrease the opportunities for people to avoid tax.

Hope this helps.