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

最常见的是房屋净值和个人贷款﹐二者费用﹐利率和抵税情形不一。

2·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。

3·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。

4·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。

5·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。

6·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。