expenditure taxes的意思|示意

In theory, expenditure taxes are better than income taxes, since they do not punish saving.

理论上说，由于支出税不抑制储蓄，所以支出税比所得税更好。

Expenditure taxes are not always well designed, however, particularly in federal countries.

然而，很多国家的支出税也存在各种问题，特别是联邦国家。

France and Germany gain more than 40% of their tax take from social contributions and around a quarter from expenditure taxes, particularly VAT.

法国和德国税收的40%来自于社会税，25%来自于支出税，特别是增值税。