来自《耶鲁大学开放课程：金融市场 第12集 第12集》

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  unaccredited investors are free to
  非可信投资者自由投资
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  invest in corporations that invest in real estate
  那些投资房地产的公司
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  and they're subject to the corporate profits tax.
  只是他们必须上缴公司所得税
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  Wealthy people have the choice of
  富人则可以选择
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  getting around the corporate profits tax.
  逃避公司所得税
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  So, in a sense, the tax structure was regressive.
  在某种意义上 这种税制结构是退化的
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  It was saying, we're going to
  它意味着 富人的税率
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  have lower taxes on rich people than on ordinary people;
  比普通人低
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  that didn't seem fair at all,
  这似乎完全不公
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  so there was a complaint aired about DPPs in the late 1950s.
  20世纪50年代后期很多人抱怨DPP
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  People said, let's change it,
  人们要求做出改变
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  let's make it so that everybody can have something like a DPP.
  让每个人都能投资像DPP一样的产品