The heavy reliance on income taxation is compounded by the narrowness of the tax base, thanks to oodles of complexity-inducing deductions.

美国大量依赖于所得税，由于大量复杂的减税措施，税基的狭小增加了对所得税的高度依赖…

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Taxation causes the twist of price system, which results in the fluid of resources and the redistribution of tax base.

税收对价格的扭曲引起资源的流动，从而引起税基的流动。

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The definition of the tax base (what government taxes and what it exempts from taxation), especially with respect to taxation of capital, also matters greatly.

FORBES: Magazine Article

Citizenship based taxation robs the treasury of other countries of their rightful tax and spending base and as such is a form of person Colonialism only without having to exercise soverignty over land or an organized, unruly poulace.

FORBES: Relinquishing U.S. Citizenship