11.   Every college economics student learns that tax credits are more progressive than tax exemptions or deductions because their value does not rise with taxable income.

12.   He expects property values to rise slowly, so the best returns are for investors who manage the properties and profit from their operations over several years.

13.   Herrmann tells of a fine arts book whose value rose after an art exhibition at a London museum featured works by the artists featured in the book.

14.   If companies simply repriced options immediately, then the accounting rules would force the companies to reduce their profits if the value of the options rose over time.

15.   If the value of the company and its stock rises during that time period, the option holder can make a profit.

16.   If the value of the parent-company shares rose since you bought them, then you will automatically have a capital gain on the spun-off shares.

17.   In fact, the old BofA protected itself from losses in the mortgage portfolio by buying securities whose value rises when interest rates fall.

18.   In this decade, those adjustments have kept the overall tax burden roughly unchanged, though it has raised the tax assessment on properties whose values have risen sharply.

19.   Massachusetts is undergoing a real estate boom, and residential values have risen at a faster rate than commercial and industrial ones.

20.   Much like the rest of the country, unemployment is low and home values are rising, as the population grows steadily.