In Europe, efficiency would be enhanced by a unified VAT rate, instead of creating distortions by charging different rates for different goods. In principle, low-income individuals and families could be compensated through lump-sum transfer programs.
在欧洲，可以用统一的增值税率来增进效率，而不应该通过对不同商品课以不同税率制造扭曲。理论上，低收入个人和家庭应该通过一次性转移支付计划补偿。