21.   If your child has already paid tax, he or she must complete a tax return to receive a rebate.

22.   In addition, companies pay taxes on any profits they eventually make, as well as dish out dividends to shareholders.

23.   In fact this is an empirical issue - are taxes paid out of private savings or current consumption?

24.   Individuals would not pay taxes on interest or investment income, and businesses could not deduct the cost of fringe benefits.

25.   It is reasoned that those who benefit most from government-supplied goods or services should pay the taxes necessary for their financing.

26.   Many pensioners experienced hardship paying the tax.

27.   No one in his or her right mind likes the thought of paying more taxes.

28.   Offshore non-trading companies are exempt from corporation tax, but May waive their exemption and pay tax at an agreed rate.

29.   Paradoxically he is the only free man in the community, as he pays no taxes and is not subject to conscription.

30.   People on higher incomes should pay more tax.