“折旧×所得税率”称作税赋节余(tax shield) 如果项目的资本全部来自于股权资本，则经营期净现金流量可按下式计算： 净现金流量=税后利润+折旧 如果项目在经营期内追加流动资...
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Interest tax shield 利息税盾 ; 适度的利息支出 ; 税盾 ; 税收抵减
Depreciation Tax Shield 折旧税盾 ; 折旧税务盾 ; 折旧税务盾牌
Non-debt tax shield 税盾 ; 非债务税盾
Tax-shield effect 税蔽效应
tax shield creator [税收] 设法避税者
tax shield model 税蔽模型
tax shield value 税盾价值
From the perspective of managers’ overconfidence, the paper uses tax shield kink to examine corporate debt policy according to the popular trend that corporate debt conservatism is common phenomenon.
3.针对目前研究认为公司债务政策趋于保守是普遍现象的观点,本文从管理者过度自信视角,利用税盾拐点考察公司债务政策。
参考来源 - 管理者过度自信与公司融资行为研究·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
The idea now is to use the abolition of the tax shield to sweeten the end of the wealth tax.
这种方法在现在正是利用税盾的废除来减轻财产税最后的负担。
Favorable tax policy induces the demand of private health insurance with tax shield effect and the demonstration effect.
税收优惠政策通过避税效应和示范效应两个路径激励商业健康保险需求。
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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