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More and more people on "relatively modest salaries" are being dragged into becoming higher-rate taxpayers, Budget analysis suggests.

The number of higher rate taxpayers, who pay a chunk of their income at the 40% tax level, could rise from 3.7m last year to 5m by 2014.

The Institute for Fiscal Studies (IFS) made the prediction after studying changes to tax levels in the Budget.

However, lower-income families will benefit from the changes.

In the Budget, the government also decided to end age-related tax allowances for pensioners.

The IFS said that move will cause pensioners to lose 0.25% of their income in 2014.

'Millionaires pay less'

Shadow chancellor Ed Balls criticised the changes to pension allowances.

"The fact is the normal increase in the state pension just keeps up with inflation, but cuts to personal allowances in the Budget will mean 4.4 million pensioners are worse off in real terms," he said.

"It's now even clearer that this was a Budget that asked millions to pay more so millionaires could pay less."

But Chancellor George Osborne told the BBC that no pensioner would be worse off in cash terms, including the "largest increase in the state pension" next month.

"The net changes made by this government, including introducing this triple lock, mean that pensioners are better off."

The tax-free chunk of income, known as the personal allowance, is rising for the under-65s to �9,205 in April 2013.

The IFS said this would cost the Treasury an estimated �3.5bn, and would mean 675,000 fewer people would pay income tax.

From 6 April, people earning taxable incomes of up to �34,370 will pay 20% in tax and people earning between �34,371 and �150,000 are taxed at 40%.

www.franklinemarshallsoldefr.com because the Anta

Is likea football match ,both sides try scored the other half .With Nike ,Adidas on behalf of the foreign sports giant ,hope the tentacles extend further to China two or three city .Recently, Nike Company said ,the next 5 years including China annual income will increase with 10% right-and-left speed .
Although no strategy in detail, but a market operating costs increase significantly ,hogan,the industry have predicted two or three city will be the next phase of Nike Nike ,which means &ldquo &rdquo  ;invasion  ;domestic brands .
However ,it is not a one-sided match ,because the Anta ,peak of these took the lead through two or three market &ldquo enrich one  ;&rdquo  ;&ldquo  ;grassroots &rdquo  ;brand ,consolidate the advantage area of Yu ,also coveted first-tier cities .
This is doomed to be a pitted against each other .Nike growth rely heavily on emerging market with all kinds of transnational giants, China ,India and other developing countries is not only a manufacturing base ,consumer is &ldquo  ;potential stock market position is increasing year by year ,&rdquo .
2009-2010 quarter the third quarter, the turnover rate of 7% nike .&ldquo  ;it is suitable for the performance of emerging markets is good .&rdquo  ;Nike Company to call a spade a spade .
According to statistics ,the quarter Nike profit grew 6% ,to $496000000 ,and $1.01 per share .But in the last financial year over the same period the company a $244000000 profit, and profit of 50 cents per share .
Sales were up 7% to $4400000000 ,unchanged from the same period last year .The Nike brand the best performing area is with China as the representative of the emerging markets ,including China market sales rose 10% .
In view of this ,Nike on emerging markets also demonstrated a hitherto unknown attention .The message says ,Nike have made a prediction ,the next 5 years in the emerging markets of the income will increase the speed of 10% ,become a business development focus area .
According to Nike this fiscal year the first three quarters of emerging market gross income is $3580000000 estimate ,the fiscal revenue of about $5000000000 ,a 10% annual growth mean to 2015 ,emerging market income must exceed $8000000000 .
And Adidas ,puma transnational giants like sports ,Nike is the sales network in China is mainly distributed in Beijing ,Shanghai ,Guangzhou and other first-tier cities .However with the rental store and other operating costs rising,burberry, as well as lining ,Anta ,peak ,domestic sports brand pyramid XTEP layout line market, growth has been far less before .
Thus ,the general thought, line two or three city will be Nike this type of transnational brand next station .Prices for the market, difficult choice but with domestic brand high-key march market different line ,Nike Company from first to last no expressed a strong desire to enter the two or three line of the market .
Can not find the entrance ,abercrombie paris?Therefore ,recently the investment bank to Nike team a &mdash  ;&mdash  ;&mdash ,burberry soldes;the introduction of low-cost products ,michael kors outlet.&ldquo  ;we think Nike currently in China the pricing strategy of the business can not enter two or three line city ,domestic brands are in the city positive expansion .
&rdquo  ;UBS analysts and industry manufacturers to explore ,the conclusion is Nike has the ability to get the footwear product price is set at a very competitive 300 yuan / double .If the Nike really able to do more competitive price ,that even in the domestic brand with luxuriant foliage of two or three line market ,will still be benefited in every way .
UBS reported that ,if Nike decided to sell in China low price products ,then the average price of domestic brands such as K AppA high ( China Trends Holdings brand ) and lining in a short time suffered the greatest impact ,because the two or three line of the city part of consumers could instead choose to nike .
In the long run ,partial brand image general domestic brands will be squeezed out of the market .&ldquo ,air jordan pas cher;we think annual marketing budget 350000000 -5 million small and medium-sized brand is unlikely to nationwide with Nike ,lining and Anta competition .
It seems quite lethality of the trick, Nike will do  ?In 1998, still in high school .Mr. Shao used throughout the summer jobs their savings and bought a pair of Nike brand N BA star &ldquo  ;penny Hardaway &rdquo  ;exclusive shoes ,the price is 1280 yuan .
&ldquo  ;at that time, can have a pair of Nike basketball shoes among the students is very face ,outlet hgoan.&rdquo ,louboutin;12 years later, the same situation also appears in his nephew ,abercrombie.Shaw this reading high school,abercrombie, on the foot of a pair of &ldquo &rdquo  ;Kobe Bryant  ;exclusive shoes let him classmate very envy .
For Nike to lower prices ,Mr. Shao and his nephew are opposed &ldquo  ;thus ,wear Nike superiority will disappear .&rdquo  ;slightly careless ,backyard fire any industries are so ,price is not the only factor decision consumer choice .
The outstanding brand often because of the high ,but can retain more consumers ,nature also means more profit .The price for the market, may not be a wise choice .However ,,if we do not consider price ,louboutin,Nike wanted to get into the two or three line of the market close to be put in a quandary ,because it will be faced with domestic brand continuously reinforced iron bastions .
At present ,sac longchamp pas cher,Anta XTEP represented domestic brand sales force still is put in two or three wire Market in .&ldquo ,louboutin pas cher;in some small city ,as long as you see a Nike store ,around will exist at the same time the 2-3 Anta and xtep ,.
&rdquo  ;Hua Jie Advisory clothing industry analyst Givenlo thinks ,two or three lines and city is the main battlefield of domestic brands ,is the enterprise foundation .If the sensed international brand channel sink meaning ,the price of domestic brands ,air jordan,marketing &ldquo  ;&rdquo will be quite fierce resistance .
Rush ,louboutin pas cher,may not be able to take advantage of international brand ,louboutin pas cher.In addition ,the domestic sports brand still &ldquo  ;momentum rainbow &rdquo  ;.According to statistics ,in succession over major domestic sports brand in 2010 4 quarter orders ,XTEP international order of the average amplitude is highest ,amounting to around 23% in China ,ranked second ,up to 20% ,louboutin,Anta ranked third, up to 19% ,Li Ning lining up in fourth ,also have two digit growth rate .
&ldquo  ;four big sportswear suppliers receive in 2010 fourth quarter sales orders growth trend .&rdquo  ;securities research thinks ,this phenomenon shows the distributor of domestic sports apparel sales prospects remain confident .
On the other hand ,with the constant the first-tier cities ,Anta ,peak and other enterprises to attack the international brand hinterland intentions are clear .Thus ,to achieve an annual growth rate of 10% goals ,in addition to attack ,,Nike also have to consider how to defend .
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