1.   The Conservatives say its imposition would raise business costs and thus create unemployment.

2.   Without a viable alternative, the impact of higher taxes is to raise business costs and reduce consumer incomes.

3.   Provision is made for business reorganisation costs when a decision has been made in principle which will result in such liability being incurred.

4.   An accord on the tax overhaul proposals would help lower business costs, boosting consumer spending and economic growth.

5.   American Express predicts a respite next year from recent major increases in business travel costs.

6.   And because wages are two thirds of business costs, wage hikes often beget price hikes.

7.   And it systematically renegotiated business relationship costs ranging from the landing fees it paid at airports to the terms of its rental-car partnerships.

8.   Because labor accounts for about two thirds of business costs, a tight job market with rising wages signals faster inflation.

9.   A key aim is to lower business costs and boost small businesses throughout the region.

10.   A slump in exports -- particularly in semiconductors -- and persistently high interest rates and business costs have slowed economic growth and hammered Korean companies.