In addition, there are various other fees – charged to portfolio companies and to investors – that further encourage high levels of debt. The US tax code allows interest payments to be deducted as a business expense; there is no equivalent allowance for payments to equity investors.
此外，各种其他费用——针对资产组合公司和投资者收取——进一步鼓励了高水平负债。美国税法允许将利息偿付作为业务费用扣除；而向股权投资者的支付享受不到这一待遇。