经常税是“临时税”的对称。按税收课征的存续时间分类的一类税。指国家每年依照税法连续课征的各种税。在未经过立法程序废止以前，可连续征税。属于经常税的税种，税收立法时不事先规定存续期限。经常税的优点是收入稳定、持续、可靠，可以保证国家财政经常性的开支需要，税负比较稳定，易被纳税人接受。
支持节流者经常引用1990年代中期加拿大的经历，当时对降低赤字来说，每削减6-7加元的支出就相当于多征了额外的1加元税。
Austerity enthusiasts often cite the Canadian experience of the mid-1990s when the deficit was cut by reducing spending by around six to seven dollars for every dollar raised in additional taxes*.
征收的话会导致州际商业出现混乱，因为美国有8000多个不同的销售税辖区，它们都经常改变规定、甚至使用不同的邮递区号。
It would lead to chaos in interstate commerce, since America has some 8,000 different sales-tax jurisdictions that are constantly changing their rules and are not even aligned with zip codes.
为了逃避当地的贷物税，购物者经常在邻近不征此税的社区买东西。
To circumvent local sales taxes, shoppers often buy in neighboring communities that do not have such taxes.
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