Likewise, while limiting the deductibility of net interest for corporations, as many other developed countries have done, would broaden the tax base and discourage excessive reliance on debt financing, it would increase the tax burden on major investments in physical capital, which are often debt-financed.
类似地，尽管限制公司净利息扣除（和其他许多发达国家一样）能够扩大税基、遏制过度依赖债务融资，但也会增加实体资本（通常通过债务融资获得）重大投资的税收负担。