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。
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.