Crucially, he says, a VAT change will have a massive and "tragic" effect on the lives of islanders themselves.
Local business rates are the most effective means of ensuring a fair and consistent contribution; the VAT change will not deliver the same effect.
The VAT change on takeaway hot meat products ended a glaring discrimination against fish and chip shops, and was a modest blow against obesity.
He attributed it to short-term factors, including the VAT change, as well as rapidly rising petrol prices and the knock-on effect of the weakening pound, which pushes up the cost of imports.
Such, though, is the great gap that separates London's more elevated postcodes, and the less fortunate parts of the country, for whom the static caravan is a pretty incisive byword – as evidenced by the scores of caravan sites that dot East Yorkshire and Humberside, where the VAT change would have fallen like a hammer.
This VAT change will have no impact on the corporate tax rate competition between European countries, however.
According to the survey, the combination of the VAT change and rising cost of ingredients has cut pasty sales by between 10 and 30%.
The dashed series end in 2013 about where they began because the consumption tax increase (driven by the VAT change) tends to offset the combined reduction represented as the sum of Fig. 4's three series.
VAT change was associated with changes in glycemic control, dyslipidemia, and BP.
Similarly, there was no effect of VAT change on HbA1c change in the sham group (P = 0.24).
Both men and women with T2DM had significantly less VAT change after 6 months of exercise than those without T2DM.
