这一立场假设更低的税率通过确保税法更好的执行而使税收/GDP比率升高，并有利于间接税（如增值税）以扩大税基，将收入不高的人群也纳入税基。
This stance assumes that lower tax rates raise the tax/GDP ratio by ensuring better compliance with tax laws, and favors indirect taxation (such as value-added taxes) in order to broaden the tax base to include those with modest incomes.