The result indicates that corporate tax has effect on capital structure. Higher the MTR is, the company has intention to use more debt.

Debt interest duty payment before, with tax savings effect, can help companies locally-based; Secondly, financial leverage.

负债利息税前支付，具有节税效应，可以帮助公司合理避税；二是财务杠杆作用。

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Under-drilling is calculated on the maximum theoretical burden. Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis

底部钻凿是按最大理论抵抗线计算。敏感性分析中税抵效应的理论研究

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We found that growth has an effect of reducing the contemporary inequality, and we consider there may be a tax distortion effect.

另外当期的经济增长有降低收入差距的倾向，我们相信这是一种Tax Distortion现象。

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Traditional opinion holds that owing to tax shield effect of debt financing market value is positively related to debt equity ratio.

传统理论认为：由于债务融资具有税盾效应，因而公司的市场价值与债务权益比率正相关。

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This "tax" effect may be all the greater because the global economy is weak.

此“税收效应”可能会由于全球经济疲软而被放大。

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Rational Think about Preferential Tax Policy Effect of FDI

FDI税收优惠政策效应的理性思考

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Rationale and Application of Tax Offsetting Effect in Sensitivity Analysis

敏感性分析中税抵效应的理论研究

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How to explain this phenomenon by the tax multiplier effect theory?

从税收乘数效应理论角度怎样解释该现象？

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Comparative Analysis of Tax Burden Effect on Our Bank Industry

我国银行税负效应比较分析

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Economic Analysis of the Green Tax Reform Effect in the Water Sector;

水利部门绿色税收改革效果的经济分析（英文）

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In the last part of this dissertation, the author, employing method of multiple linear regressions, performs an empirical research of a sample of 27 enterprises and their partnerships in Chinese security business, and finds reasons to choose method of tax effect accounting.

最后，本文采用了多元回归的方法，对我国证券市场上采用了纳税影响会计法的27家企业及其配对企业进行了实证研究，从而找出企业使用纳税影响会计法的契约动因。

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Danyang city through the turn of the Inland Revenue Department for collection of high-income individual income tax effect of the implementation of tax policy research, analysis of its revenue in the implementation of the policy reflected the positive and negative effects and why.

转而通过对丹阳市地税局对高收入者征收个人所得税的税收政策执行效果的研究，分析了其税收政策在执行中表现出来的正负效应及其原因。

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If you split the loss evenly over the three years, the pure tax effect of the crisis makes up some 3 per cent of gross domestic product for three years running.

如果你将这些资金缺口平均分配到今后3年，危机带来的单纯税收影响，将连续3年占到国内生产总值（gdp）约3%。

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Second, this article describe tax effect of capital structure from the view of events study ( 2008 tax imputation tax policy changes) and the panel data regression study.

第二，本文从面板数据回归和事件研究（2008年两税合一的税收政策变化）两个角度研究了企业所得税对资本结构的影响。

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Explanation of "Press for Tax Effect" in Tax-fee Reform in Institutional Economics& Base on on-the-spot Investigation in Anhui Village

税费改革中逼税效应的制度经济学解释&基于安徽农村的实地调查

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Whether companies adopt the tax effect accounting method or not is hardly related to the motivation of adjusting income tax expense and net income.

公司是否采用纳税影响会计法，调节所得税费用和净利润的动机影响很小。

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Many Western scholars also took this opportunity to study the tax effect of capital structure, and resulted in a lot of classic literature.

西方很多学者也以此为契机，对资本结构税收效应理论有了深入的研究，并取得了丰硕的成果。

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Finally, its research conclusion is not uniform. The research estimates the corporate income tax effect on Chinese listed company' financing structure.

通过实证分析中国上市公司的实际企业所得税率和考虑税竭耗的非债务税蔽（解释变量），可解释所得税对上市公司融资结构变量（被解释变量）的影响。

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The tax effect of enterprise distribution profits is relevant with the mode of pay dividend distribution and salary distribution.

利润分配对企业边际税率的影响则与薪酬分配方式和股利分配方式的选择有关。

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Discussion on Tax Effect during Inflation

通货膨胀时期的税收效应解析

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