Traditional school includes bird-in-hand theory, MM theory and tax difference theory ;

传统学派主要有一鸟在手理论，MM股利无关论、税差理论；

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What is a temporary tax difference? What are some examples? What is a permanent tax difference? What are some examples?

什么是暂时性差异？请举例。什么是永久性差异？请举例。

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At issue is the difference between a taxpayer's tax bracket and the effective tax rate that taxpayer pays.

纳税人税率档次与纳税人支付的实际税率之间的差别是个问题。

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That tax difference is worth as much as another quarter-point (in a taxable account).

FORBES: Investment Guide

The tax gap is the difference between the total tax that should be paid in the UK economy if the law operated as parliament intended, there was no tax evasion and people paid their taxes when due.

FORBES: Closing The Tax Gap Is In The Interests Of Every Honest Business

Apple has also been cash tax efficient since it has paid 13% in cash vs. a reported 25%. eBay has the lowest reported tax rate at 17% and the closest difference between its cash tax rate to its reported.

FORBES: Tech Companies: What Cash Taxes Do They Pay?