Second part, the commentaries of three major theories about the risk.
第二部分，关于风险负担三大理论之评述。
Through the academic history, there have been three major theories on the economic effects of dividend tax: the irrelevance theory, the traditional theory and the tax capitalization theory.
纵观学术史，有关股息税经济作用的论述主要分为三种观点：传统观、税收无关观以及税收资本化观。
There are three major modern theories on the nature of metaphor:substitution theory, comparison theory, and interaction theory.
关于隐喻本质主要有三种理论：替代论，比较论和相互作用论。
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