Excise taxes may be levied when goods leave a factory or arrive at a port, simplifying measurement, collection, and monitoring, while ensuring coverage and limiting evasion. But, despite their robust base and low administrative costs, excise taxes currently amount to less than 2% of low-income countries’ GDP, compared to roughly 3% in high-income countries.
此外，在发展中国家，消费税是传统税源，因为该税主要针对酒、烟、汽油、汽车和配件征收，这些东西生产厂家少、消费量大、需求弹性低，而且易于观察。消费税可以在商品出厂或抵港时征收，简化测量、收税和监控，同时确保税收覆盖、限制偷漏税。但是，尽管该税税基稳固，收税成本低，但在低收入国家中，消费税只占GDP的2%以下，而高收入国家则要占GDP的3%左右。