扩大税基、改善税制以及缩小增值税差异能让低收入国家发生翻天覆地的变化，在这类国家，税收收入只占GDP的10—14 % ， 而高收入国家占GDP的20—30 % 。
Broadening the tax base, improving tax administration, and closing gaps in the value-added tax could make a significant difference in lower-income countries, where tax revenues account for only about 10-14% of GDP, compared to 20-30% of GDP in high-income countries.