Although, they do put it in a qualifier that it could matter for tax reasons.

然而他们将其做出了改进,因为税负可能产生影响

耶鲁公开课 - 金融市场课程节选

Now, all other things being equal is a big qualifier. Right?

其他条件相同是一个很重要的限定词，对吧？

耶鲁公开课 - 心理学导论课程节选