Guernsey's top politicians are taking a second look at introducing a sales tax in the island.
The Fiscal and Economy Steering Group had previously indicated it was against the idea as a way of raising money if corporation tax is scrapped in 2008.
In a previous report it instead favoured raising levels of social security contributions.
But Chief Minister Laurie Morgan said adverse public reaction to that prompted taking a sales tax seriously.
This year the States will debate whether to abolish corporation tax in 2008 to keep the island attractive to offshore investment companies.