NO.PZ2024101802000032
问题如下：
Deferred taxes on income, relative to accrual taxes,
选项：
A.decrease tax drag
do not affect tax drag
increase tax drag
解释：
The correct answer is A. Deferred taxes, with taxes on gains, are deferred until the end of the investment horizon, and the tax rate equals the tax drag on capital accumulation. C is incorrect because with accrual taxation, the tax drag on capital accumulation compounds over time. B is incorrect because accrual taxes create more tax drag relative to deferred taxes
tax drag是税盾的意思，deferred tax已经递延交税了，税盾不是应该增强了嘛？
