21.   To what extent would a flat tax make it even more difficult to balance the budget?

22.   With yields equal to, or higher, than benchmark Treasury bonds even before taxes could make it a portfolio stuffer for many investors.

23.   Again, taxes make a difference.

24.   Bosses of some major German firms have said the higher taxes may make them shift investment abroad.

25.   Business leaders said a new electricity tax would make Jamaican manufacturers less competitive than their counterparts elsewhere in the Caribbean.

26.   But opposition deputies and business associations warn that the tax will make life more difficult and more expensive for both private companies and Slovene citizens.

27.   He said the tax made it cheaper to trade on the New York stock exchange rather than in Brazil.

28.   He said the tax would make Australia more competitive at a time of international economic uncertainty.

29.   Kristen Tinsworth, spokeswoman for the Citizens for a Sound Economy, a pro-business, Washington think tank, said a flat tax would make the system less complicated.

30.   Nemtsov said he hoped reduced tariffs and taxes would make the railroad more attractive to foreign companies by the end of the year.