Their results are similar to ours in that they conclude that these tax benefits act as a non-debt tax shield and affect leverage.

他们得出了这些税务优惠可以充当非债税务屏障和杠杆的结论，这个结果和我们的相似。

youdao

The inspiration from the theory of modern capital structure is that indebtedness can bring tax avoidance and income from financial leverage to electric enterprises.

通过分析现代资本结构理论，得到了负债经营可为电力企业带来避税效应和财务杠杆利益的启示。

youdao

The empirical studies show that: (1) asset liquidity, growth, collateral and non-debt tax shields are negatively related to leverage;

资产流动性、成长性、资产担保价值、非债务税盾与杠杆负相关；

youdao

Senate Minority Leader Mitch McConnell questioned the U.S.Treasury Department's latest aid to AIG, "Wouldn't the treasury,and the taxpayer, have had more leverage over AIG's executive contracts before providing another $30 billion in tax money for them,"

VOA: standard.2009.03.17

She was going to divorce him and use his tax exposure to leverage a better financial settlement for herself in the divorce, and possibly report Ron to the IRS Criminal Investigation Division.

FORBES

Here's another tax reason not to work with your spouse: When divorcing couples have worked together in a business, it is not uncommon for one spouse to use the other spouse's alleged tax fraud to leverage a better divorce settlement.

FORBES

Reform of the tax code provides more leverage for increased growth than any other policy action.

FORBES: Dial 9-9-9: The Most Exciting Policy Proposal Of The Presidential Election Campaign