The big gap between the headline and effective marginal taxrates reflects the large number of allowances given to firms for doingparticular activities, such as research and development.

法定税率和有效边际税率的巨大差异反映了各国种类繁多的优惠政策，比如补贴研发项目等等。

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Opt-outs were granted from plans to force large polluters to buy allowances to emit carbon at auction.

新计划将勒令大型污染企业在拍卖会上购买排碳的额度，而获豁免的国家则无须遵守。

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The big gap between the headline and effective marginal tax rates reflects the large number of allowances given to firms for doing particular activities, such as research and development.

ECONOMIST: Tax reform

The Commission plans to withdraw a large portion of CO2 allowances from the market in 2013-2015 in an effort to boost the carbon price.

BBC: EU court rebuffs Poland over CO2 emissions

Two weeks ago, shares of Car-Mart lost 20% in a single day when the company warned that it would show a loss for the quarter ended Oct. 31, due in large part to larger than anticipated credit-loss allowances.

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