B为什么不对

问题如下：

In practice, which of the following applies as it relates to sovereign government financing?

选项：

A.

Taxpayers smooth consumption over time, saving expected future taxes today for future payment.

B.

Taxpayers form rational expectations that today’s tax cuts will result in future tax increases and pass on tax savings to descendants.

C.

Governments seek to minimize interest rate and rollover risks by distributing debt across maturities while issuing debt in regular, predictable intervals.

解释：

C is correct. Governments seek to minimize interest rate and rollover risks by distributing debt across maturities while issuing debt in regular, predictable intervals. A and B are incorrect because taxpayers are neither able to perfectly smooth consumption over time, nor do they form rational expectations about current versus future taxes across generations, leading to fiscal instability, creating uncertainty in future tax rates, and threatening the stability of economic growth over time.