1.   The council tax means the number of bills to be processed will be almost halved to forty six thousand.

2.   But higher taxes mean that consumers and businesses have less money to spend.

3.   And a costly securities tax means that buying a stock in Tokyo is significantly more expensive than buying the same stock in London.

4.   And a higher tax means dampening consumer spending and slowing economic growth, economists say.

5.   And while the flat tax would mean lower taxes for many citizens, it may not be enough.

6.   A pure flat tax means curtailing such cherished tax deductions as those for home mortgage interest, charitable contributions and state and local taxes.

7.   A higher gasoline tax would just mean prices would not drop quite as far as they would otherwise.

8.   But Mendoza, the commissioner, may appreciate the Blue Cross argument that avoiding federal taxes would mean more money for California charities.

9.   Higher taxes mean manufacturers sell fewer of their products and need less raw materials.

10.   I never thought that I would miss the days of the Laffer curve, when right-wingers used to say that lower taxes would mean higher revenue.