20佳论文的主题均是诸如消费、税收、货币、通胀之类的传统领域。
The subjects covered are traditional: consumption, tax, currencies, inflation, that sort of thing.
回忆一下1965年,老奥巴马在他的论文里写过的话:根本没有过高的税率,在某些情况下,即便100%的税收也是合理的。
Recall what Obama Sr. said in his 1965 paper: There is no tax rate too high, and even a 100% rate is justified under certain circumstances.
和我们论文相似,他们论文的焦点也是员工股票选择权的税收优惠对资本结构和债务政策的影响。
Like ours, the focus of their paper is on the impact of the tax benefits of employee stock options on capital structure and debt policy.
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