[, ] () a tax that is based on the amount of money that people spend rather than on their income 支出税◆They argue that an expenditure tax would promote savings. 他们主张开徵支出税可以鼓励储蓄。◆In effect, VAT is a consumer expenditure tax. 实际上,增值税是一种消费开支税。➡consumption tax , income tax