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This is due to the liberal use of exemptions and concessions, which are also reducing the scope for tax progressivity in the region.
这是由于它们任意使用免税和优惠,这也降低了本区域的税收累进性。
Improvement of taxation bases, tax administration and tax progressivity will also be important for generating necessary revenues to fund both ongoing economic development and a supporting regulatory environment for improved social and environmental performance.
This also includes harmonizing income tax rates so that ideally the rate is the same for companies and high-income individuals to preserve tax progressivity and prevent income shifting to reduce tax liabilities.
Moreover, advice to Governments to reform their tax structure by reducing direct (income and corporate) taxes and increasing indirect taxes reduced tax progressivity and its ability to serve as a redistributive tool.
Tax progressivity is often at odds with efficiency.
累进税往往同高效率相牴牾。
Tax progressivity is often at odds with efficiency.
原译:税收系统的先进性往往是和高效性相矛盾的。
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