They had to cooperate with other people that they owe a debt to society and that that's expressed in taxation.

必须与他人合作,所以他们欠社会的,所以要用纳税来还。

耶鲁公开课 - 公正课程节选

When we think about the theory of dividend or debt we end up with irrelevance-- it doesn't mean anything-- but the companies' boards talk about it incessantly and it seems to matter a lot to them.

我们一讲到股利或者负债理论,最后都是不相关的,没有什么意义,但是公司的董事们不停的提起这些,看起来又对他们很重要

耶鲁公开课 - 金融市场课程节选