Det skal påpeges, at det i de seneste par år netop var de lande, der havde en intelligent tilgang til udarbejdelsen af nye skattepolitikker, der fik gode resultater. Et interessant eksempel er Frankrig.
It must be pointed out that, over the last few years, it was those very countries that took an intelligent approach to drafting new tax policies that went on to obtain good results; one interesting example is France.