Crossword Genius

Proposal about one tax incentive (10)

Ross

I believe the answer is:

motivation

'incentive' is the definition.
(thesaurus)

'proposal about one tax' is the wordplay.
'proposal' becomes 'motion' (proposal at a meeting).
'about' means one lot of letters goes inside another.
'one' becomes 'I' (Roman numeral).
'tax' becomes 'vat' (UK Value Added Tax).
'i'+'vat'='ivat'
'motion' going around 'ivat' is 'MOTIVATION'.

(Another definition for motivation that I've seen is " Push".)

I've seen this clue in The Times.
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