Meanwhile, direct taxation of corporations and individuals has tended to decline – despite the moot claim that lower direct taxation ensures investment and growth. As a result, the tax/GDP ratio in most countries in Sub-Saharan Africa and Latin America has stagnated or even fallen.
与此同时，公司和个人直接税总是趋于降低——尽管更低的直接税确保了投资和增长的说法还有待争议。结果，大部分撒哈拉以南非洲和拉丁美洲国家的税收/GDP比率停滞不前甚至出现下降。