But taxable income is very responsive to tax changes. The rich adjust by tweaking the manner and timing of their compensation.

但是应纳税所得额却对税制变更相当敏感，富人会调整方式并且选择时机来找回补偿。

youdao

There is permanent difference and timing difference between pre-tax accounting profits and income after tax because of the calculating caliber and temporal difference between them.

税前会计利润与纳税所得之间存在着永久性和时间性差异，主要由于税前会计利润与纳税所得之间计算口径和时间差别所造成。

youdao

Separation of accounting and tax leads to permanent difference and timing difference;

财务与税收的分离导致了永久性差异和时间性差异的产生；

youdao

If someone you know died in 2010, the great estate tax timing everyone assumes they got may turn out not to be so great after all.

FORBES: Election For 2010 Estates: Big Headache

The company said in its IPO prospectus that the rate of smart-grid adoption has slowed due to the "timing and tax treatment" of U.S. government stimulus funding.

WSJ: Silver Spring Networks Soars in Debut

At the same time, however, it is almost impossible to contemplate large projects without debt, nor to smooth over the minor ups and downs of the economic cycle and the timing differences between tax receipts and spending demands.

FORBES: How Debt Limits A Country's Options