Because capital and intangible assets are highly mobife, they lend themselves to pure tax arbitrage-which strives to allocate profits not for greater economic efficiency, but merely to cheat the tax collector.

因为资本和无形资产具有高度的流动性，它们适用于纯粹的税收套利，这种套利旨在分配利润并不是为了更大的经济效益，而仅仅是为了欺骗税务人员。