The idea now is to use the abolition of the tax shield to sweeten the end of the wealth tax.

这种方法在现在正是利用税盾的废除来减轻财产税最后的负担。

Favorable tax policy induces the demand of private health insurance with tax shield effect and the demonstration effect.

税收优惠政策通过避税效应和示范效应两个路径激励商业健康保险需求。

Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.

研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。

Their results are similar to ours in that they conclude that these tax benefits act as a non-debt tax shield and affect leverage.

他们得出了这些税务优惠可以充当非债税务屏障和杠杆的结论，这个结果和我们的相似。

At the same time, LBO can also strengthen the debt 's motivation to managers and the tax shield effect to improve the competitiveness of the firms.

同时，杠杆收购通过强化债务激励作用和避税效应等方面提高了企业竞争力。

Theory suggests that firms with tax benefits from the exercise of stock options should carry less debt since tax benefits are a non-debt tax shield.

这个理论建议公司运用股票期权带来的税收利益从而减少负债，因为税收利益可充当债务的挡箭牌。

This paper also points out that growth opportunities, firm scale, non-debt tax shield, profitability are all the significant factors which have great impacts on the capital structure in China.

研究还表明公司的成长性、规模、非负债税盾以及盈利性也是影响我国上市公司资本结构的重要因素。