• 单一税制（single tax system）：只征收一种税的税制。 • 复合税制（multiple taxes system）：同时征收两种以 上税种的税制。
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单一税制的基本原理源自重农学派的奇特观点，他们认为只有土地才有生产力。
The rationale of the impot unique stems from the singular physiocratic view that only land is productive.
单一税制的基本原理源自重农学派的奇特观点，他们认为只有土地才有生产力。
The rationale ofthe impôt unique stems from the singular physiocratic view that only land isproductive.
这些反对者包括热衷单一税制的爱沙尼亚，还有英国和爱尔兰，两国用神学上的异议来终止布鲁塞尔的税权。
The opponents included flat-tax happy Estonia, as well as Britain and Ireland, both countries with theological objections to ceding tax powers to Brussels.
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