1. They were burdened with heavy taxation.

2. He argued with his friend about taxation.

3. The burden of taxation has risen considerably.

4. Compensation could be made by adjustments to taxation.

5. The promise of lower taxation may have been just an election gimmick to gain votes.

6. If the government raises direct taxation, it will lose votes.

7. The increase in indirect taxation is intended to neutralise the reduction in income tax.

8. With the introduction of independent taxation, a married woman's position is much clearer.

9. He made a number of simplifications in the taxation system.

10. It's good that he used direct taxation rather than stealth taxes to raise the money.

11. The increase of taxation is an important fiscal policy.

12. Industry is heavily burdened with taxation.

13. We campaigned on a platform of low taxation.

14. The government reacted by increasing taxation.

15. The new government has increased taxation.

16. I wish to confine the discussion to income taxation.

17. Their policies on taxation didn't endear them to voters.

18. They were ground down by taxation.

19. The hospital was funded from taxation.

20. Taxation is a very complex area.

21. Small businesses are being squeezed by heavy taxation.

22. Taxation bears heavily on us all.

23. The Democrats shifted the emphasis away from direct taxation.

24. High taxation rates have undermined work incentives.

25. Mills argues that high taxation strangles the economy.

26. This income is totally exempt from taxation.

27. Employment and taxation are the bread-and-butter issues of politics.

28. The result will be higher taxation.

29. The loss before taxation was $2.7 million.

30. Government expenditure is financed by taxation and by borrowing.

1. They were burdened with heavy taxation.

2. He argued with his friend about taxation.

3. The burden of taxation has risen considerably.

4. Compensation could be made by adjustments to taxation.

5. The promise of lower taxation may have been just an election gimmick to gain votes.

6. If the government raises direct taxation, it will lose votes.

7. The increase in indirect taxation is intended to neutralise the reduction in income tax.

8. With the introduction of independent taxation, a married woman's position is much clearer.

9. He made a number of simplifications in the taxation system.

10. It's good that he used direct taxation rather than stealth taxes to raise the money.

11. The increase of taxation is an important fiscal policy.

12. The new government has increased taxation.

13. The rise in taxation will put pounds on the cost of living.

14. He is running for mayor on a platform of low taxation.

31. Taxation should be based on ability to pay.

32. Increases in taxation would be counterproductive.

33. Any profits made are totally exempt from taxation.

34. Heavy taxation has a disincentive effect.

35. on taxation surprised political commentators.

36. There are plans afoot to increase taxation.

37. Mr Simon said he was not against taxes as such, "but I do object when taxation is justified on spurious or dishonest grounds," he says.

38. The avowed aim of this Government is to reduce taxation.

39. Plans to improve public services are a way of sugaring the pill of increased taxation.

40. Having already limited local taxation, why not go the whole hog and abolish it completely?

41. Taxation is not popular in principle, merely acceptable in context.

42. He has now raised the thorny issue of taxation within the European Union.

43. He is at loggerheads with many of his own party over the issue of taxation.

44. A reduced standard of living will develop from increasing taxation and rising unemployment.

45. Several Labour MPs disagree with their party's line on taxation.

46. We must try to right the balance between taxation and government spending.

47. Any accountant worth their salt should be aware of the latest changes in taxation.

48. The government recently announced details of its plan to streamline the taxation system.

49. All this is to be done without big rises in the basic level of taxation.

50. They were treated as a married couple for taxation purposes.

51. Royal taxation usually had to be for the defence of the realm.

52. Twenty-five senators have admitted they are still uncommitted on the taxation question.

53. The rise in taxation will put pounds on the cost of living.

54. The Social Democrats are still wedded to the concepts of high taxation and regulation.

55. The increase in indirect taxation is intended to neutralize the reduction in income tax.

56. He is running for mayor on a platform of low taxation.

57. Let me reiterate that we have absolutely no plan to increase taxation.

58. His proud boast of leading "the party of low taxation" has a hollow ring.

59. Her stance on taxation could be a big vote-getter in this election.

60. The party is offering low taxation as its main enticement.

61. The changeover to the new taxation system has created a lot of problems.

62. The poll tax was a very unpopular form of taxation.

63. A number of simplifications have been made to the taxation system.

64. It's the little people who bear the brunt of taxation.

65. Despite the Government's repeated assurances to the contrary, taxation has risen over the past decade.

66. Then we consider again the equity implications of taxation.

67. Finally, we examine the efficiency implications of taxation.

68. To which principle of taxation do you subscribe?

69. Taxation is a complex and rapidly changing subject.

70. No order for costs. Legal aid taxation.

71. These will eventually be disallowed on taxation.

72. Taxation is about all there is to government.

73. Her specialty is taxation law.

74. Taxation can be redistributive without being progressive.

75. Whether it rises or falls will naturally affect taxation.

76. Table 16-4 shows that most government spending is financed through taxation.

77. A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation.

78. Why does it exist? 5 Distinguish clearly between the benefits-received and the ability-to-pay principles of taxation.

79. The government can also offset the ￡ 100 cash injection by future taxation or borrowing and thus prevent deposit creation.

80. Hills points out that the government has failed in its stated aim of reducing the level of taxation.

81. The growth and health of the black and informal economies is one clear evidence of the disincentive effects of taxation.

82. The politics of taxation was, and remains[Sentencedict], only a small part of a much bigger picture.

83. Comprehensive statutes deal with the direct and indirect taxation of individuals and companies.

84. Direct taxation was indeed low, at a flat rate of 1 s. in the pound on incomes of ￡150 or above.

85. The outcry against the taxation of domestic heating is misplaced.

86. The global trend towards higher taxation on fuel consumption is souring relations with leading oil-producing states.

87. According to Congress's Joint Committee on Taxation, corporate tax breaks in the 1995 fiscal year might reach 60 billion.

88. There have also been several periods of panic buying triggered by rumours of taxation or currency reforms.

89. However, alcohol commerce now imposes about 10 times more cost on society than it generates through taxation at all government levels.

90. Surely we should treat the entire country fairly when introducing a local taxation system.

91. The recent shift towards indirect taxation would have lowered even further the position of this country in the comparative scene.

92. The notion that spending and taxation would be balanced over some notional trade cycle was never realistic politics.

93. We will review sports taxation, reform the Sports Councils and make football grounds safe for spectators.

94. If more were financed privately then taxation could be reduced and incentives increased accordingly.

95. Under the last Government, debt rose to unprecedented levels, which was essentially postponed taxation on future generations.

96. Next, the system contained a very sophisticated method of taxation and income redistribution.

97. The firm provides a full range of audit, accounting, taxation and consulting services.

98. We inherited a situation in which there were penal rates of taxation, which we reduced.

99. The prolonged recession wrecked Government finances, as income from taxation fell and spending on social security rose.

100. He announced large increases in spending on social welfare, education and the environment while stressing his commitment to low taxation.

101. Direct taxation - including forced loans and benevolences - produced only about 35 percent.

102. Taxation is an occasion when some one in judicial office will see your file and this will be a reflection on your firm.

103. The government's budget was strengthened by increased customs revenue and more particularly by a spectacular rise in indirect taxation.

104. A universal system of health insurance known as Medicare, funded from general taxation, was introduced in 1984.

105. This allows the project to be granted favorable investment and taxation provisions, including the full repatriation of profits.

106. Taxation Tin the circular flow has been interpreted as income taxation and is the difference between gross and disposable income.

107. In addition, government policies on taxation and welfare benefits will have a significant influence.

108. Graeme Macdonald compares experience of arguments between substance and form in the financial reporting and taxation contexts.

109. Elorriaga had decided to withdraw when Congress refused to support his proposals on taxation and on the refunding of the public debt.

110. Sales taxes are another form of indirect taxation popular in the South.

111. This is of limited use in personal injury work where these items can not be recovered separately on a taxation.

112. With most forms of taxation, there is the consolidation of contributing towards a social purpose.

113. Leakages of saving, taxation, and imports will fall as income declines until once again total leakages equal total injections.

114. They accept, that is to say, that the order of the court and the taxation consequent thereon will effectively quantify their contractual right.

115. It is thus important to see the influence of the taxation system on work incentives in this wider perspective.

116. The excessive concern with disincentive effects has resulted in a less equitable system of taxation.

117. They also plan to push for economic measures to reduce promotion and sales, and boost taxation of tobacco products.

118. How the House conducts its affairs, particularly on questions affecting taxation of our constituents, is of great importance.

119. The future of new director general John Birt is in question because of his taxation arrangements.

120. However, both of the early measures required quite large subventions from taxation.

121. We will publish a draft Budget four months before the final version, to promote open discussion of economic and taxation policy.

122. Profits eased back from ￡15.1m to ￡14.7m before taxation in the first half as turnover stagnated at ￡98.8m.

123. The Commission argued that this was the best system because it would avoid both tax evasion and double taxation.

124. Cuts in personal and business taxation and social insurance levies are a top priority, to revive weak investment.

125. Thus, for example, customs duties, discriminatory internal taxation and quotas have been abolished.

126. One method may be through variations in government expenditure and taxation since these flows are under the direct control of the authorities.

127. We should hope that it presages a more thorough review of alcohol taxation.

128. The peasantry wanted noble land without paying compensation; they wanted to see taxation and conscription done away with.

129. The ruling executive wanted a decision postponed to assess a review of benefits and taxation.

130. But it appears also to exclude the limitations imposed by a solicitor and own client taxation.

131. All statements regarding taxation are based on Clerical Medical's understanding of current law.

132. Taxation as a Distortion Suppose the government wishes to subsidize the poor.

133. Now Smith had rather little to say about whether this impartial spectator favored progressive taxation.

134. Providers: Institute or independent of the Institute Subject matter: Specialisation in particular accounting related field eg insolvency[sentence dictionary], taxation.

135. This view sums up the present Conservative philosophy, seen in government policies towards the welfare state, local government and taxation.

136. The taxation procedure is a method of assessing a reasonable rate of overall payment for the task carried out.

137. Such expenditure, and hence the long-run rate of growth, may well be affected by capital taxation.

138. The charter will help to change that approach to taxation.

139. No provision is made for any additional taxation which might arise should the retained reserves of overseas subsidiary companies be distributed.

140. It includes details of how the Bond works, your right to cancel, taxation matters, death benefits and more.

141. What the report does call for is the total elimination of taxation on profits realized for the sale of appreciated assets.

142. Instead, a loan is raised and its repayment, including interest, shared by future generations of local taxation payers.

143. Even more important, the sale of public assets made possible large cuts in taxation in the 1985 and 1986 budgets.

144. Control over financial matters Constitutionally, Parliament has control over taxation and expenditure.

145. But the defendants insist that the result of an indemnity basis taxation does not correspond with their contractual rights.

146. If you mark the letter without prejudice then taxation will be on the basis of what you put in the bill.

147. These other possible connections to income taxation require separate investigation for a fuller picture to be painted.

148. The Surplus on Ordinary Activities before taxation is ￡93,224 and is regarded as satisfactory.

149. These negative effects of direct taxation can not any longer be ignored.

150. Investigations of public law on taxation and social security reveal how internally the family is constituted by legal structures external to it.

151. To be exempt from taxation the trust must meet Inland Revenue conditions relating to contributions and benefit entitlement.

152. As for indirect taxation, estimated Engel curves relate the expenditure of groups of households on taxed goods to total expenditure.

153. But the company was unable to confirm the figure while taxation specialists study details of an Inland Revenue document outlining the proposals.

154. Tory politicians are also liable to misread the trade-off in voters' minds between taxation and spending.

155. Some adjust levels of existing taxes; some involve technical or administrative questions; a few may suggest wholly new forms of taxation.

156. This is because more people claim benefits and taxation yields fall.

157. Turnover Turnover comprises amounts receivable for invoiced sales, exclusive of value added taxation and similar levies.

158. Given the progressive nature of taxation, the proportion of earnings paid in direct taxation varies.

159. To the wealth they received from their estates and taxation, successful Merovingians could also add plunder and tribute from neighbouring peoples.

160. In what amounts to direct taxation, national insurance contributions for employees and the self-employed will rise by 1 percent.

161. We illustrate the effects of taxation by considering several examples.

162. Even the flow of dividends from one company to another depends upon the double taxation treaties between different states.

163. Can the right hon. Gentleman explain how the costs of extending national insurance or raising taxation will help employment?

164. We know that the right hon. Gentleman would add to taxation, for he needs to in order to sustain his promises.

165. In 1980-81 the highest 10% of earners paid approximately one-quarter of their earnings in direct taxation.

166. The Conservatives' taxation and benefit policies have redistributed income from the poor to the rich.

167. Given the limited experience with actual personal expenditure taxation, empirical evidence is lacking.

168. This exists primarily because of the government's desire to finance a substantial part of its expenditure by cheap money rather than by taxation.

169. The results showed profits down by 62 p.c. to ￡73m before taxation in the 12 months to January 1992.

170. In the present case the debtor did not apply for a taxation of Marshalls' bills within one month.

171. Some income will be taken in direct taxation, such as income tax and so will not be available for other uses.

172. This time around, the poll again will be used to determine the level of taxation voters would support.

173. Only limited taxation relief is currently available on these costs.

174. The weight of taxation varied considerably from region to region.

175. No suggestion was made that non-litigation costs were not amenable to being quantified by taxation.

176. Recall from Chapter 7 that the corporate income tax entails a problem of double taxation.

177. It covers legal and taxation notes for musicians, as well as advice on recording contracts and other session engagements.

178. He also maintained that increases in public expenditure would lead to increased taxation and higher unemployment.

179. These changes have reduced the burden of taxation on the wealthy considerably.

180. Despite the evidence, the Conservative government in the 1980s has been determined to lower income taxation to offset its disincentive effects.

181. The pursuit of equity through redistribution taxation is not the only distortion that can lead to allocative inefficiency.

182. The Treasury felt strongly that changes in taxation for purposes of stabilising employment would immediately become a political football.

183. Kenski points to Prop 105, a referendum which exempted vacant land owned by cemeteries from taxation.

184. In 1983 the Procedure Committee recommended drastic revision of parliamentary procedure on taxation.

185. The landowners were able to express their views on problems of internal security, foreign affairs, and taxation increases.

186. Some seek external bank loans to support the overall budget due to domestic taxation and borrowing being inadequate.

187. If they feel that taxation is unfair, intelligent people take advantage of vastly improved financial communication and look about the world.

188. The tax will shift the burden of local taxation between different households and different income groups.

189. Heherson Alvarez said disagreements over the taxation of imported petroleum products has stalled the passage of an oil industry deregulation bill.

190. The laws relating to taxation may be subject to changes which can not be foreseen.

191. James V blackmailed the papacy into allowing him to extort vast amounts of taxation from the church.

192. Appropriate fiscal policies to combat this demand-pull inflation would be a cut in government spending, or an increase in taxation.

193. Clerical subventions to Edward I did not end here, but in future they were to issue from papal taxation.

194. Both the standard basis and the indemnity basis of taxation under rule 12 are based on concepts of reasonableness or unreasonableness.

195. The effect of the changes in the patterns of taxation and public spending was to accentuate an underlying inequality in income distribution.

196. No one suggested that non-litigation costs were not amenable to taxation.

197. The most effective way to reduce poverty quickly is to increase child benefit and pensions and take low-paid people out of taxation.

198. Since the change to independent taxation in April 1990,[] husband and wife are assessed separately for tax.

199. The amount of income left over after deduction of this taxation is known as disposable income.

200. The history of parliamentary taxation in the Tudor period shows a greater degree of innovation.

201. But what matters is the ratio between a state's debt service requirements and its ability to increase its cashflow via taxation.

202. On the contrary, much of it - the taxation proposals in particular - is calculated to sacrifice our competitive edge.

203. While taxation was not greatly increased for the tax year 1993/4, people will suffer from measures introduced the following year.

204. The measure of that lies as much in the minor elements as in the headline-grabbing reforms of taxation and expenditure policy.

205. Still, at least the interlocking issues of taxation, welfare and the family are now on the political map.

206. This root and branch reform of personal taxation has many attractions for those on the left.

207. Up to certain limits, this income is free of personal taxation.

208. Sales rose 11 p.c. to ￡314m in 1991 and profits grew at the same rate, to ￡13.4m before taxation.

209. Low taxation of the rich is the root of the economic problems in this country.

210. For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.

211. But they were pervasive, ranging from policies on the taxation of profits to regional assistance schemes.

212. The major Inland Revenue tax is personal income taxation whose yield is a quarter of total revenue raised.

213. Public finance economists often stop at this point, leaving the impression that all taxation does is to introduce inefficiency.

214. Will the Prime Minister intervene to stop this disgraceful taxation of the sick - yes or no?

215. Many of these changes have been directly related to progressive taxation, transfer payments and high levels of employment.

216. Strictly speaking we should add the various National Insurance contributions to the total for direct taxation.

217. It has become standard in share sale transactions for there to be a separate deed of indemnity for taxation.

218. The alternative would be for the government to finance the state provision of broadcasting through general taxation.

219. Any question about taxation is likely to produce a lively debate in parliament.

220. If this had been implemented, taxation of church land in Kent, which was extensive, would have ceased.

221. This has been used to support proposals to move from income to expenditure taxation.

222. Contrary to Party philosophy, he advocated higher taxation of the wealthy.

223. Radical cuts to income tax plus large increases in national insurance and indirect taxation have made the tax system far more regressive.

224. A new political atmosphere was created where minimal government, budget-cutting and low taxation had become the norm.

224. Wish you will love and make progress everyday!

225. But foreign oil companies have been pressing for changes to address questions about taxation and other issues.

226. Generally, however, double taxation treaties exist between countries which permit overseas residents to purchase their securities.

227. That perhaps gives us some idea of what the regional taxation profile will look like.

228. Election campaign A key issue during the campaign was taxation.

229. While admittedly not actual taxation, many impose all sorts of conditions on foreigners, effectively excluding all but the super-rich.

230. Finally governments have also to bear in mind taxation rates in other countries when framing their own policies.

231. In particular it requires a more flexible approach to taxation, and the operation of the social services.

232. We must now turn to examine the pattern of taxation upon which the success of public borrowing depended.

233. National insurance contributions by individuals are also a form of direct personal taxation.

234. Labour's promissory notes can not be met by a scale of personal taxation which will become increasingly regressive.

235. While he is at it, he might consult about increased levels of taxation, because secondary heads will not like that.

236. It was argued that the political benefits of expenditure are more visible to elected representatives than the political costs of taxation.

237. The 1986 Tax Reform Act ended the differential taxation of earned income and capital gains.

238. Similarly, a change in taxation and autonomous changes in consumption, savings and imports will also affect national income.

239. It has aroused concern because of the resulting increase in the burden of taxation and reduction in individual choice.

240. There is a simple solution that would correct these inequities and still protect homeowners from excessive taxation.

241. The country will draw its own conclusion that under a Labour Administration there are great inefficiencies, high spending and high taxation.

242. For individuals, the costs of maintaining a safe environment are, however, by no means all in the category of indirect taxation.

243. Lawyers draw up contracts, minimize taxation, advise on business deals and liaise between banks, commercial and industrial enterprises.

244. That is the policy which we have pursued consistently, with the result that direct taxation has come down substantially.

245. There are also important taxation implications which are worth outlining here.

246. The epitome of this process was William's great taxation record, the Domesday Book of 1086.

247. Pay-as-you-go means that the present pension benefits are provided through the taxation system.

248. A combination of higher taxation and more rigorous academic standards led to a dearth of first-class amateurs.

249. The Commission wants to avoid unjustified double taxation of boats, and will be making proposals accordingly.

250. Such critics want bolder measures to cut taxation and state spending.

251. And you could collect a substantial cash sum free of personal taxation under current legislation in the year 2001.

252. It argued that some extra form of local taxation was needed if local government was to preserve its separate identity.

253. The banding system is a move towards progressive taxation, which I welcome.

254. Rather than paying out subsidies, the Government now receives substantial annual taxation receipts.

255. The issue of taxation was the major block in reaching agreement.

256. Apparently the kings could rely not only on taxation from the civitates, but also on local armed forces.

257. The overwhelming bulk of state spending, then, was financed by taxation.

258. I thought right from the beginning that he had an amazing knowledge of finance and municipal budgeting and taxation.

259. In early years as a curate at Workington, the cruelties of the means test for taxation shook him into protest.

260. Taxation is often the deciding factor in choosing between alternative deal structures.

261. They also paid a substantial proportion of the increasingly heavy taxation the Elizabethan and Stuart campaigns on the Continent demanded.

262. There is no analogy, then, between the power of taxation and the power of regulating commerce....

263. Under a system of progressive income taxation, there are few apriori sustainable generalizations about the labour supply consequences of taxation.

264. Trained as a chartered accountant with Price Waterhouse, then specialised in taxation at Touche Ross.

265. No provision has been made for any taxation liability that would arise is these assets were disposed of at their revalued amount.

266. However, this can only be done by increasing public expenditure or redistributive taxation.

267. Taxation may be designed to encourage the division of estates.

268. The results are being applied to policy issues of current interest, including the reform of taxation and of income maintenance.

269. A socialist party supports government provision; a big business party opposes taxation.

270. The Tory rating has noticeably worsened since July on the issues of managing the economy, pensions and taxation.

271. The rest of their liabilities are raised through deposits from the general public, share capital and deferred taxation.

272. We intend to lighten the burden of capital taxes and reform the taxation of savings.

273. Between 1982/83 and 1984/85 the level of taxation remained relatively stable.

274. Eventually, to avoid taxation the roof was removed and the shell left to rot.

275. Yet taxation was a far more efficient method of collecting premiums and distributing payments than a separate state insurance scheme.

276. Local communities are often unwilling to reflect rising costs of waste management in higher local taxation.

277. Although these communications are not legally binding, they do give member states strong guidance on legal and taxation issues.

278. Taxation will be one of the major issues at the next general election.

279. Gregory claimed that Tours was free not only from taxation,[Sentence dictionary] but also from certain military obligations.

280. Britain's flexible labour market and low taxation helped push unemployment and inflation to the lowest level for a generation.

281. They would certainly have had no chance of financing their programme without large increases both in taxation and in the borrowing requirement.

282. Other forms of taxation may be introduced as well, but for the sake of simplicity we will confine our discussion to income taxation.

283. Too large an increase in personal taxation could lose them votes and deny them further ministerial office.

284. Although a government may state its intention to reduce taxation, the truth may not always be as declared.

285. Note that an attempt to introduce universal marginal benefit taxation implies the acceptance of the statusquo.

286. Income for them includes taxation, which provides no measure of the willingness of the community to pay.

287. A further cause for unease is that adherence to a free market philosophy combined with reduced taxation has increased economic inequality.

288. To consolidate accounting and statistical data of national taxation.

289. Religious organizations are exempt from taxation.

290. changes in the taxation structure.

291. We should deepen the reform of the fiscal, taxation, banking, investment and financing systems.

292. The clergy, on the other hand, were now claiming exemption from lay taxation.

293. She then qualified as a barrister, specialising in taxation law, in 1954.

294. Corruption was inevitable so long as businessmen wanted exemption from equitable taxation.

295. Taxation is no part of the governing or legislative power.

296. The Chancellor could use the Budget to bring in taxation reforms.