主张通过扩大税基和降低名义税率进行税制改革的主张已经得到了广泛的赞同.一些国家已经接受了关于降低税率的建议.它们降低了个人所得税的税率,特别是最高税率,或正在准备采取这样的措施.但是,并非所有的国家都已经扩大了所得税的税基.澳大利亚、联邦德国和日本已经谨慎地削减了政府税收;其他一些国家在较小的程度上降低了名义税率而没有扩大税基.美国和丹麦强调了税收的中性,并且通过增加公司所得税收入来弥补个人所得税损失的方法达到了这一目标.英国则通过提高增值税税率增加了税收总额. Advocates of tax reform through broadening the tax base and lowering the nominal tax rate have been widely endorsed by some countries that have already accepted proposals to cut their tax rates, lowering their individual income tax rates, particularly the top tax rates, or are planning to do so However, not all countries have broadened the income tax base, and Australia, the Federal Republic of Germany and Japan have prudently curtailed government taxation; others have, to a lesser extent, reduced the nominal tax rate without expanding the tax base The United States and Denmark have highlighted the tax neutrality and have done so by making up for the loss of personal income tax by raising corporate income taxes, which have increased total tax revenue by raising the VAT rate.