If there's no tax advantage to one over the other it is completely neutral.

两者之间不再有税赋优惠,完全中性化了

耶鲁公开课 - 金融市场课程节选

If they didn't have a particular tax advantage to DPPs, they went into REITs.

既然在DPP没有避税优势了,人们便转向投资REITs

耶鲁公开课 - 金融市场课程节选

So it eliminated the tax advantage.

这就消除了DPP的避税优势

耶鲁公开课 - 金融市场课程节选