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.

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。

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The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax.

市场认为，与征收股票资本利得税和房地产预提税等可能实施的更为严厉的措施相比，提高存款准备金率仍算是温和的。

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Whether a capital gains tax on stock-trade should be imposed in China has been one popular topic recently.

关于我国目前是否应适时开征股票资本利得税的话题，近几年来已引起人们的普遍关注。

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Neither the Banacci deal nor the sale of Banomer resulted in any tax benefits for the Mexican state, as there is no capital gains tax on stock transactions of this kind.

BBC: Mexican bank hit by blasts

To take an extreme example, if you are trying to avoid a 15% capital gain tax on a stock sale, you might invest in a shady tax shelter.

FORBES: Tax Savings Aren't Everything, Not Even For Marilyn Monroe

So if you heard you were going to pay 5% more in capital gains tax on a stock that has already appreciated by 60% on the year, what would you do?

FORBES: Why Apple's Love-Hate Relationship With The Market Is Good