noun
COLLOCATIONS FROM OTHER ENTRIES
the burden of taxation
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The burden of taxation falls more heavily on the poor.
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
corporate
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Rates of corporate taxation in Rates of tax on profits.
deferred
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The rest of their liabilities are raised through deposits from the general public, share capital and deferred taxation .
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Taxation Deferred taxation is accounted for to the extent that a liability or an asset is expected to crystallise.
direct
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For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.
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Some income will be taken in direct taxation , such as income tax and so will not be available for other uses.
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That is the policy which we have pursued consistently, with the result that direct taxation has come down substantially.
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Strictly speaking we should add the various National Insurance contributions to the total for direct taxation .
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Given the progressive nature of taxation , the proportion of earnings paid in direct taxation varies.
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In 1980-81 the highest 10% of earners paid approximately one-quarter of their earnings in direct taxation .
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National insurance contributions by individuals are also a form of direct personal taxation .
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A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation .
double
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The Commission wants to avoid unjustified double taxation of boats, and will be making proposals accordingly.
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Recall from Chapter 7 that the corporate income tax entails a problem of double taxation .
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The Commission argued that this was the best system because it would avoid both tax evasion and double taxation .
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Generally, however, double taxation treaties exist between countries which permit overseas residents to purchase their securities.
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Even the flow of dividends from one company to another depends upon the double taxation treaties between different states.
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Also, investors in countries without a double taxation agreement prefer euros.
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They would not escape tax for October 1985 to April 1986 at all; the special rules meant double taxation .
general
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A universal system of health insurance known as Medicare, funded from general taxation , was introduced in 1984.
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Some services are financed out of general taxation and are made available for all of us to consume.
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The alternative would be for the government to finance the state provision of broadcasting through general taxation .
heavy
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They also paid a substantial proportion of the increasingly heavy taxation the Elizabethan and Stuart campaigns on the Continent demanded.
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The hon. Gentleman does a valuable service by reminding us that Labour is committed to a policy of heavy redistributive taxation .
high
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The country will draw its own conclusion that under a Labour Administration there are great inefficiencies, high spending and high taxation .
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It was right, too, about the nation's fear of high taxation .
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Local communities are often unwilling to reflect rising costs of waste management in higher local taxation .
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Does he also agree that a minimum wage and higher taxation would lead to even greater unemployment?
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The money has to be raised by the government and this means high taxation levels, which are always unpopular.
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Contrary to Party philosophy, he advocated higher taxation of the wealthy.
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Success was penalised by high taxation .
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A combination of higher taxation and more rigorous academic standards led to a dearth of first-class amateurs.
increased
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He also maintained that increases in public expenditure would lead to increased taxation and higher unemployment.
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While he is at it, he might consult about increased levels of taxation , because secondary heads will not like that.
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Labour and the Liberals openly advocate increased taxation .
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If it does, it will mean increased taxation and even lower profits leading to less and less investment in industry.
independent
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Britain's savers and pensioners are just beginning to wake up to the possibilities of independent taxation of husbands and wives.
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These two characteristics are control over an independent source of taxation and the legitimacy conveyed by popular election of the local council.
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Since the change to independent taxation in April 1990, husband and wife are assessed separately for tax.
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The text has also been brought up to date where the rules have changed in recent years - for example, in relation to independent taxation .
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We have introduced independent taxation of husbands and wives, giving married women full eligibility for tax allowances.
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This continues to apply not withstanding the introduction of independent taxation from 6 April 1990.
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Happily, since the introduction of independent taxation the system has become very much easier to understand.
indirect
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For example, the Long-term programme of Economic Stabilization recommended that there should be a shift away from indirect taxation towards direct taxation.
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For individuals, the costs of maintaining a safe environment are, however, by no means all in the category of indirect taxation .
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It might be useful to consider in more general terms the advantages and disadvantages of direct and indirect systems of taxation .
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Sales taxes are another form of indirect taxation popular in the South.
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As for indirect taxation , estimated Engel curves relate the expenditure of groups of households on taxed goods to total expenditure.
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The recent shift towards indirect taxation would have lowered even further the position of this country in the comparative scene.
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The government's budget was strengthened by increased customs revenue and more particularly by a spectacular rise in indirect taxation .
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Comprehensive statutes deal with the direct and indirect taxation of individuals and companies.
legal
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Appeal allowed. Legal aid taxation of appellants' costs.
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Appeal dismissed. Legal aid taxation .
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No order for costs. Legal aid taxation .
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It covers legal and taxation notes for musicians, as well as advice on recording contracts and other session engagements.
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Although these communications are not legally binding, they do give member states strong guidance on legal and taxation issues.
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Appeal dismissed with costs, not to be enforced without leave of the court. Legal aid taxation of appellant's costs.
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Award Title: Legal form and taxation of small firms: a new regime?
local
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The other part is what has already been done - the massive and permanent shift in funding from local to central taxation .
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Surely we should treat the entire country fairly when introducing a local taxation system.
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The redistributive aspects of local taxation , however, were quite different.
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This increase in the Community Charge in major urban areas resulted in a general dissatisfaction with this form of local taxation .
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They did not consider the introduction of a poll tax in their review of sources of local taxation .
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All this activity did little or nothing to reduce the level of local taxation .
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Local communities are often unwilling to reflect rising costs of waste management in higher local taxation .
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An interesting exercise is to analyse current and possible forms of local taxation against this checklist.
low
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He announced large increases in spending on social welfare, education and the environment while stressing his commitment to low taxation .
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The objective here is to take a turn on a transaction that is subject only to a low rate of taxation .
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A local income tax would give councils the power to jeopardise Britain's belated conversion to a belief in low direct taxation .
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We are the only party that understands the need for low taxation .
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A new political atmosphere was created where minimal government, budget-cutting and low taxation had become the norm.
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Britain's flexible labour market and low taxation helped push unemployment and inflation to the lowest level for a generation.
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North Sea oil and gas are enjoying a record expansion thanks to our policies of deregulation and low taxation .
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Resolutions continued to call for further economies and lower taxation , so the government got no credit for what it had done.
personal
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Too large an increase in personal taxation could lose them votes and deny them further ministerial office.
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Since 1950, all increases in personal taxation have fallen on married couples with children.
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It wants the money spent on public infrastructure, providing lucrative contracts for business. Personal taxation has not grown evenly.
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Cuts in personal and business taxation and social insurance levies are a top priority, to revive weak investment.
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Given the limited experience with actual personal expenditure taxation , empirical evidence is lacking.
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The major Inland Revenue tax is personal income taxation whose yield is a quarter of total revenue raised.
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First, they wish to be seen to be reducing personal taxation .
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It does not matter whether the overall burden of tax increases, as long as they are seen to be reducing personal taxation .
progressive
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Under a system of progressive income taxation , there are few apriori sustainable generalizations about the labour supply consequences of taxation.
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Now Smith had rather little to say about whether this impartial spectator favored progressive taxation .
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Many of these changes have been directly related to progressive taxation , transfer payments and high levels of employment.
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Given the progressive nature of taxation , the proportion of earnings paid in direct taxation varies.
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The banding system is a move towards progressive taxation , which I welcome.
redistributive
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It is not that redistributive taxation is wrong, or should not be a core part of any left programme.
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However, this can only be done by increasing public expenditure or redistributive taxation .
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The hon. Gentleman does a valuable service by reminding us that Labour is committed to a policy of heavy redistributive taxation .
royal
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Burdensome as royal taxation was during the war, the clergy were mercifully free of papal taxation except on two occasions.
■ NOUN
income
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These other possible connections to income taxation require separate investigation for a fuller picture to be painted.
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Under a system of progressive income taxation , there are few apriori sustainable generalizations about the labour supply consequences of taxation.
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The major Inland Revenue tax is personal income taxation whose yield is a quarter of total revenue raised.
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Despite the evidence, the Conservative government in the 1980s has been determined to lower income taxation to offset its disincentive effects.
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Finally, it is worth considering the incidence of personal income taxation .
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Taxation Tin the circular flow has been interpreted as income taxation and is the difference between gross and disposable income.
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Other forms of taxation may be introduced as well, but for the sake of simplicity we will confine our discussion to income taxation.
policy
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It was because they are afraid of the public learning the truth about Labour's taxation policies .
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We will publish a draft Budget four months before the final version, to promote open discussion of economic and taxation policy .
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It was muffled on trade-union reform and taxation policy .
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Apparently, vast numbers of ordinary folk didn't agree, and that no doubt was connected with taxation policy .
rate
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Finally governments have also to bear in mind taxation rates in other countries when framing their own policies.
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There are, obviously, a multitude of factors that affect people's work effort apart from taxation rates .
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Average taxation rates would then be lower than Labour rates, but higher than Conservative rates.
system
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It had no national coinage and possibly no taxation system .
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Surely we should treat the entire country fairly when introducing a local taxation system .
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Pay-as-you-go means that the present pension benefits are provided through the taxation system .
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The taxation system was restructured to favour export-oriented companies and to provide incentives for investment.
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We have all talked about finding a fair local government taxation system .
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The taxation system must be reformed and investment made in infrastructure.
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It is thus important to see the influence of the taxation system on work incentives in this wider perspective.
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Those are good principles for any taxation system .
■ VERB
finance
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If more were financed privately then taxation could be reduced and incentives increased accordingly.
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Table 16-4 shows that most government spending is financed through taxation .
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The overwhelming bulk of state spending, then, was financed by taxation .
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Some services are financed out of general taxation and are made available for all of us to consume.
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But such subsidies have to be financed out of taxation .
increase
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A Budget for all seasons Norman Lamont has laid out plans to increase taxation without nipping recovery in the bud.
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Does he appreciate the nonsense of the proposal to increase taxation at this time of economic difficulty?
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But what matters is the ratio between a state's debt service requirements and its ability to increase its cashflow via taxation .
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Parties associated with policies of increasing taxation and growing public expenditure appeared to be less popular at the ballot box.
introduce
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Surely we should treat the entire country fairly when introducing a local taxation system.
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We have introduced independent taxation of husbands and wives, giving married women full eligibility for tax allowances.
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Note that an attempt to introduce universal marginal benefit taxation implies the acceptance of the statusquo.
pay
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Mr. Ashton How many welfare benefits have been cut and how many freezes have been imposed to pay for taxation cuts?
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The applicant pays the costs of taxation if the bill is reduced by one-sixth or less.
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What is the rationale of ability-to-#pay taxation ?
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If a firm has earnings from overseas, it will generally have to pay overseas taxation on them.
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Why does it exist? 5 Distinguish clearly between the benefits-received and the ability-to-#pay principles of taxation .
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However, no direct benefit accrues to individuals who do not pay taxation .
provide
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Pay-as-you-go means that the present pension benefits are provided through the taxation system.
raise
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How much should the government raise in taxation ?
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In almost every year since 1945 the government has spent more than it has been willing or able to raise via taxation .
reduce
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These changes have reduced the burden of taxation on the wealthy considerably.
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Similarly, if it chose to reduce taxation , that too would be democratically justified.
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Hills points out that the government has failed in its stated aim of reducing the level of taxation .
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First, they wish to be seen to be reducing personal taxation .
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I supported the move to reduce taxation .
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It does not matter whether the overall burden of tax increases, as long as they are seen to be reducing personal taxation .
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Some seek electoral popularity successfully by promising and attempting to cut public budgets and reduce taxation .
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Conservative Governments have reduced the taxation on savings.
EXAMPLES FROM OTHER ENTRIES
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How do I protect my investments from taxation ?
EXAMPLES FROM CORPUS
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Can the right hon. Gentleman explain how the costs of extending national insurance or raising taxation will help employment?
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He also maintained that increases in public expenditure would lead to increased taxation and higher unemployment.
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No order for costs save legal aid taxation .
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That perhaps gives us some idea of what the regional taxation profile will look like.
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The landowners were able to express their views on problems of internal security, foreign affairs, and taxation increases.
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Yet after 1337 no further papal taxation was levied until 1362.