A careful study of these countries – mainly post-communist countries in Eastern Europe and a smattering of tiny micro-states worldwide – suggests that there are three main reasons. First, some countries are so relatively poor and lacking in domestic capital that they opt to drop rates in order to attract foreign investors.
仔细研究就会发现，主要是东欧的后共产主义国家和世界各地的小国采用统一税率。主要有三种理由促使它们这么做。首先，有些国家太过贫困并且缺乏国内资金，它们选择降低税率吸引外国投资。还有些国家太小、税收效率太低，担负不起累进制税率。最后，有些国家太过腐败，需要大幅度降低富人的税率才能让他们交税。