So the key to raising revenue is to reduce tax expenditures, use some of the resulting revenue to reduce tax rates, and devote the rest to reducing future deficits. Opponents of tax increases should see that, because such revenue-raising is really cutting government spending, it does not imply the adverse incentive effects of raising marginal tax rates.
因此，开源的关键是降低税收开支，用由此产生的收入中的一部分来降低税率，用其他部分来降低未来赤字。反对增税者应该看到，由于这类开源实际上是政府支出削减，因此并不会产生增加边际税率所能导致的负面激励效应。