If this is true , the rate of structural change and the rate of growth of the macro economy may be hampered . during the later parts of the eighties , several countries undertook ambitious tax reforms . a common trait of these tax reforms was a movement away from the high statutory tax rates - low tax base mold , toward lower rates and wider bases 而20世纪80年代后期许多国家的税制改革,其共性是从高法定税率、窄税基向低法定税率、宽税基转移,这可以看作是减少以往税制中内在的“资产重组偏祖性” 。