1.   Federal subsidies can offer rental assistance, convertible to a mortgage payment, to low income earners.

2.   For example, cheap mortgages supplied by employers are one important way in which higher income earners maintain real higher standards of living.

3.   Prices, however, reflected these origins and such goods were beyond the reach of average income earners.

4.   The number of homes sold to median-to-high income earners rose while neighbourhood representatives expressed concern over the concentration of substandard property.

5.   Macleod was attacked by both liberals and conservatives in the Legco for failing to provide sufficient tax concessions to middle income earners.

6.   Urbanisation both emphasised this trend and widened spectacularly the range of urban trades, professions and manufactures bringing increasing numbers into the middle ranks of income earners.

7.   As a result, low and modest income earners can face fairly high marginal tax rates.

8.   By the end of the year, however, the top income earners usually reach their maximum payroll tax commitment.

9.   It would also slightly reduce benefits for upper income earners.