Like ours, the focus of their paper is on the impact of the tax benefits of employee stock options on capital structure and debt policy.
和我们论文相似，他们论文的焦点也是员工股票选择权的税收优惠对资本结构和债务政策的影响。
2
The market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax.