31.   Other things equal, there will be a greater case for taking advantage of the lower average costs of larger communities.

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

33.   When trade diversion arises, higher cost supplies from the union partner displace lower cost supplies from the rest of the world.

34.   If the firm is operating at MES, the opportunity to expand output will not result in lower costs.

35.   A cash underwritten alternative may also result in lower underwriting costs.

36.   But the new station will have lower costs.

37.   It also questioned whether Rosyth could compete effectively for this business against firms in the Far East with their lower cost base and sites on the main tanker routes.

38.   Lower costs meant that Japanese exports remained competitively priced.

39.   Holding down money wage increases can reduce both inflation and real wage rises, as lower cost increases enable employers to raise profit margins where competition is weak.

40.   Along with the promise of lower costs and increased access, Internet voting raises many questions as well, particularly about security.