Findings indicated that the distortion value of interest rate on loan must be bigger than net tax shield value in sample time.

研究结果发现在样本期内，债务的利率扭曲价值要大于净税盾价值。

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The research discovers that:(1) Whether enjoy the tax preference has the obvious influence to main camp service profit margin, property net profit rate and property ratio of debt.

研究发现：（1）是否享受税收优惠对主营业务利润率、资产净利率和资产负债率有显著影响；

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Using an estimated effective cash tax rate of 19%, non-GAAP net income for the fourth quarter of 2006 was $157.8 million and non-GAAP diluted EPS was $0.68.

使用估计现金有效税率为19%，非一般公认会计准则的净收入为2006年第四季度则为157.8亿美元，非公认会计原则稀释办事则为0.68。

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The use of the net rate captures the generally more favourable tax treatment of pensioners than of workers.

ECONOMIST: Ageing and public finances

The theory being, if you cut enough deductions, the same level of net tax revenue can be maintained despite a nearly 20% drop in the top rate.

FORBES: Tax Aspects Of Paul Ryan's FY 2014 Republican Budget Proposal

It begins with a 15% flat rate, but taxpayers who cross certain income thresholds owe more because of the 3.8% net investment income tax, the Pease limit and the Personal Exemption Phaseout, or PEP, a backdoor increase that limits personal exemptions.

WSJ: The New Capital-Gains Maze