1. High taxes are a disincentive to business.

2. Heavy taxation has a disincentive effect.

3. Mr Smith implicitly recognises the disincentive effect.

4. It would be a major disincentive to property improvement.

5. As a result the disincentive to marriage was removed.

6. This may act as a disincentive to penetrating other national markets.

7. Attempts were made in 1988 to resolve this disincentive effect.

8. High interest rates can be a disincentive to expanding a business.

9. That can't keep going on, because economic incentives and disincentives are very powerful.

10. If anything, they again pointed to a slight disincentive of higher taxes.

11. High rates may be a locational disincentive for both businesses and households.

12. A sudden fall in profits provided a further disincentive to new investors.

13. That provides not an incentive to invest but a disincentive - a penalty.

14. Fixed wages and lack of promotion act as a disincentive to employees.

15. With so many weapons to hand, some cancel out others in a tangled web of incentives and disincentives.

16. Allottees saw this as a disincentive to settle on the land allotted to them.

17. Economic incentives or disincentives such as pollutant emission charges or taxes should receive more attention than they had received previously.

18. On both counts these experiments might be expected to show strong disincentive effects on work.

19. Removing remaining disincentives would further contribute to raising labour supply and make human capital allocation more efficient.

20. The growth and health of the black and informal economies is one clear evidence of the disincentive effects of taxation.

21. The White House initiative functioned in this way not as a mandate but as a disincentive.

22. On that basis, existing Spheripol and Unipol licensees may have a disincentive to switch to alternative technology providers.

23. Lack of disincentives: Fishers do not have alternatives to substitute for the humphead wrasse, due to its value.

24. A low starting salary acts as a strong disincentive to getting back to work for the unemployed.

25. Mr. Nicholas Winterton Does my hon. Friend accept that high interest rates are a disincentive to investment?

26. We found that neither in theory nor in practice need the net effect be one of disincentive.

27. It is also conceivable that certain social expenditures and tax policies may have created disincentives for civic-minded philanthropy.

28. For a buyer, the implication of fast-paced change may be a disincentive to prolong a search process.

29. Besides, the biggest disincentive to spend is fear of the dole, and Mr Lamont raised little cheer in that regard.

30. On top of this disincentive a second system of rougher targets and penalties was introduced, based on a council's previous spending.

31. Firstly, fundholding practices may find their obligation to buy community care services a disincentive from pressing for early discharge.

32. Despite the evidence, the Conservative government in the 1980s has been determined to lower income taxation to offset its disincentive effects.

33. If taxes rise simultaneously there is the prospect of a major disincentive effect on output or of growth in the black economy.

34. Pension Backloading, Wage Taxes, and Work Disincentives 163 1.1 Government Concern with Pension Backloading and the Labor Supply of the Aged Over the past two decades the government has been concerned with the Backloading (delaying) of the accrual of vested pension benefits