The next part present a comparative analysis of theories and judicial practices determining deductibility of collateral benefits in both civil law countries and common law countries.

其次，笔者比较分析了大陆法系和英美法系的相关学说成果和判例实践。

In the US, much of this influence comes through campaign contributions, but even more comes through the deductibility of 「charitable」 contributions.

在美国，这种影响力的很大一部分来自竞选捐款，但更大一部分来自可税前扣除的「慈善」捐款。

The two most common loans types, home equity and personal, differ in fees, rates and tax deductibility of interest.

最常见的是房屋凈值和个人贷款﹐二者费用﹐利率和抵税情形不一。

The Treasury proposes limiting the deductibility of expenses firms incur in America to support foreign operations that have paid no American tax.

财政部提议限制费用扣减，这些费用是美国的企业为了支持其海外机构的运营而支出的，这些费用会在税前扣除。

The Administration is also presently considering raising taxes on health care expenditures by taxing employer-provided health care benefits and by decreasing the deductibility of medical expenses.

政府还在考虑通过对那些受益于企业提供医保的职工收税，减少医疗开支的减税项来为医保开支筹措资金。

The tax- deductibility of mortgage interest encourages people to buy houses rather than rent flats, buy bigger properties rather than smaller ones and therefore to spread out.

按揭利息的减税政策鼓励人们买房而非租房，而且鼓励买大房产而非小房产，所以人们越来越往郊区搬。

Interest deductibility provides a strong incentive for debt finance. However, increasing the proportion of debt may lead to larger bankruptcy costs.

利息减免使债务融资的推动因素。然而，不断提高的债务比率可能导致更大的破产成本。

Private equity has benefited from the tax deductibility of interest, which gives debt finance an advantage over companies that use equity for the bulk of their capital.

私有股权受益于利息税的削减，这使得债务融资要比权益融资的公司更有优势。

Tuomas Kinberg nevertheless believes that the tax deductibility of donations could boost the willingness of companies to support the arts.

然而托马斯·肯伯格坚信只要捐赠可以扣税就能够促进更多的企业支持艺术事业。

This attack seemed unconvincing: interest deductibility does help highly leveraged firms more than most, but borrowing money is hardly an option just limited to private-equity ones.

这个攻击看起来似乎没有什么说服力：比起大多数企业，利息的可抵扣性的确更多地帮助了高负债的企业，但是如果仅限于私人股份企业，借入资金几乎不算一个选择。