In order to increase personal-income taxes’ share of total revenue, developing countries are already improving their tax administrations in innovative ways, particularly to reach hard-to-tax citizens. More can be done: Every individual who owns a house or a vehicle, is a member of a club, holds a credit card, passport, driver’s license, or other identity card, or subscribes to a telephone service can be required to file a tax return.
为了增加个人所得税在总收入中的比重，发展中国家已在用创新手法改进它们的税收部门，特别是针对难以课税的公民。它们还能做得更多：每个拥有房子或车子、或身为某俱乐部会员、或持有信用卡、护照、驾照和其他身份证件的个人、或电话安装户都可以要求他们填写报税单。