France and Germany gain more than 40% of their tax take from social contributions and around a quarter from expenditure taxes, particularly VAT.

法国和德国税收的40%来自于社会税，25%来自于支出税，特别是增值税。

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Among expenditure taxes, a flat tax-rate on final goods is less distortive than a panoply of excise taxes since it affects spending decisions less.

对于支出税来说，对最终商品平均征税要比多次征收消费税更好，这是因为它对于消费决定的影响更小。

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Policies of tax reduction must lead to reduced public expenditure.

减税政策必然导致公共开支减少。

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It is determined to clean up public finances and is focusing the budget more on expenditure than tax increases, he said.

FORBES: European Economy

Those are certainly the type of tax expenditure reductions that could be part of tax reform or a plan to delay or eliminate the sequester.

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Other large tax expenditure provisions that I did not include in this experiment include the earned income tax credit, the child credit, the exclusion of employer provided and self-employed health benefits, and the present law treatment of various forms of retirement income and pension plans.

FORBES: Eliminating Tax Expenditures To Cut Rates - Early Results Are Underwhelming