diffusion theory of taxation

例句：

1. 1. The government's decision to increase taxes on the wealthy has sparked a debate about the effectiveness of the diffusion theory of taxation.
   政府决定对富人增税引发了关于税收扩散理论有效性的辩论。
2. 2.The study argues that the diffusion theory of taxation is not as simple as it seems and may need to be revised in light of new evidence.
   该研究认为，税收扩散理论并不像看起来那么简单，可能需要根据新的证据进行修订。
3. 3. The economists suggest that the diffusion theory of taxation can help explain why some countries have higher taxesthan others, even if their income levels are similar.
   经济学家们建议，税收扩散理论可以帮助解释为什么即使两国的收入水平相似，一些国家却有更高的税率。