释义 |
- 1
Expenditure taxes are not always well designed, however, particularly in federal countries. 然而,很多国家的支出税也存在各种问题,特别是联邦国家。 - 2
In theory, expenditure taxes are better than income taxes, since they do not punish saving. 理论上说,由于支出税不抑制储蓄,所以支出税比所得税更好。 - 3
France and Germany gain more than 40% of their tax take from social contributions and around a quarter from expenditure taxes, particularly VAT. 法国和德国税收的40%来自于社会税,25%来自于支出税,特别是增值税。
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