Most economists favor finding ways to broaden the tax base – for example, by eliminating special deductions and privileges – in order to keep marginal tax rates low. Broadening the income-tax base is a central element of the highly regarded Simpson/Bowles proposals for tax reform in the United States.
那么，随着经济的复苏，欧元区政府还可以从哪里增加收入？大部分经济学家倾向于扩大税基——比如，取消特殊扣减项和特权——从而保持边际税率的低水平。扩大所得税基是获得盛赞的美国辛普森/鲍尔斯（Simpson/Bowles）税收改革方案的核心要素。