31.   Would it be more sensible to intervene through the tax system than to regulate quantities directly?

32.   Single people could lose out financially under the new tax system.

33.   Politicians are always threatening to monkey around with the tax system.

34.   The whole tax system is now operating more efficiently.

35.   ...the lunacy of the tax system.

36.   Her political rivals have poured scorn on her ideas for improving the tax system.

37.   A radical overhaul of the tax system would seek to reduce income tax but curtail the vast range of exemptions, shelters, allowances and concessionary tax rates.

38.   Another feature of the tax system is the capital allowances that can offset any liability.

39.   In the situation where the tax system is more favourable to capital gains, then there is an incentive not to pay dividends.

40.   It is clearly the elements in panel that are most easily documented and are typically subject to the tax system.