这一逻辑 — — 需要具体的收入流 — — 同样适用于现代欧洲，改革后的财政体系可以包括一个共同的增值税机构（这样做还有额外的好处，比如消除数量巨大的跨国欺诈 ） 。
The logic of a need for specific revenue applies also in modern Europe, where a reformed fiscal system might include common administration of value-added tax (with the additional benefit of eliminating a considerable amount of cross-border fraud).