101.   The LDP has said it intends to increase the tax next year.

102.   The Germans are prepared to find new ways to reduce the deficit, while France refuses to increase taxes or cut spending further.

103.   The Legislature could increase the tax on cigarettes to discourage teen-age smoking, but Burton said a tax increase probably would not pass nor would it discourage Hollywood executives.

104.   The reports also warn that the next government will have to increase taxes and raise interest rates to cool the economy.

105.   These economists make the counterintuitive argument that increasing cigarette taxes helps smokers more than anyone else.

106.   --They can increase taxes.

107.   Throughout the campaign, James has pledged not to increase state taxes.

108.   To pay off the bonds, it will have to increase taxes, cut spending from other areas or take out additional debt.

109.   To increase local taxes would require voter approval.

110.   Two weeks after taking office, Fernandez, formerly the president of the Central Bank, announced plans to increase taxes.