为弥补由此造成的财政收入减少，必须进行增税，任何此类增税都应主要通过征收税基广泛、税率单一的消费支出税来实现，比如增值税。
The bulk of any extra revenue needed to make up the difference should then be raised via a broad-based , flat-rate expenditure tax , such as a value added tax .
单一消费税