For developed countries that already have capital and a track record of inward investment, “the appeal of the flat tax is consequently less,” as a report by the International Monetary Fund concludes. Thus, the flat tax has not been adopted in any developed countries, or in China.
国际货币基金组织的一份报告显示，对已有资金及国内投资记录的发达国家而言，“统一税率并没有那么大吸引力”。因此，发达国家和中国都没有采用统一税制。