再以美国法为例,在美国的征收法理中,征收包括“全部征收”( total takings) 与“部分征收”(partial takings) 两种类型;全部征收即所有权的完全剥夺,部分征收即所有权的部分剥夺。
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增值税欺诈一直是该市场的一个问题，它是指税赋已经作为交易的一部分征收，但并未向任何政府上缴。
VAT fraud, in which tax is charged as part of a transaction but not surrendered to any government, has long been a problem in the market.
芬兰广泛存在托儿所和儿童保育方面的补贴，这就部分地抵消了对女性劳动力征收高税收的影响。
There are extensive day care and child care subsidies, which in part counteracts the effects of high taxes on female labor supply.
最明显的是英国人能在罗马、日内瓦、都柏林或其他地方自由自在的工作，但绝大部分而言设法居住在英国以外是为了逃避英国征收的部分税款。
The most obvious benefit is that Brits can work in Rome, Geneva, Dublin or elsewhere with ease but manage to stay outside the UK tax net for the most part.
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