1.   First, proposed increases in energy and payroll taxes could have a knock-on effect on wage demands and prices.

2.   The car tax had a negative effect on car sales.

3.   The tax has the effect of reducing the overhead component of retailing and thus increasing total output.

4.   My accountant juggles with thefigures, and then tells me how much tax have to pay.

5.   Through their impact on property prices, local taxes can have important implications for mobility of labour.

6.   Whether, in operation, such a tax would have lower administrative costs than a personal income tax depends on the details of the tax.

7.   The move follows a government-commissioned report, which warns that the taxes are having an adverse effect on industrial production.

8.   At present, the commission warned, energy taxes had a particularly severe impact on traditional export industries such as pulp and paper, mines and quarrying.

9.   UK tax has to be deducted from income payments such that the investor has to reclaim the tax.