Moreover, some small countries have other sources of revenue, so the benefit of implementing a progressive tax system does not justify the cost. Tuvalu’s government, for example, derives nearly 10% of its revenues from the sale of rights to its “.tv” Internet domain name, which brings in about $2 million annually.
此外，有些小国有其他收入来源，因此实行累进制税率的好处与所付出的代价不成正比。比方说图瓦卢政府10%的收入来自其“.tv”互联网域名的销售，仅此一项每年即可获得约200万美元的收入。稍大一些的国家就能承受以更公平的方式征收所得税。