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What is the difference in the meaning between the phrase so there it is and so there is that? For example, would it be possible both in the sentence below? If so, what would be the difference?

The government has decided to raise taxes again. So there it is!

The government has decided to raise taxes again. So there is that!

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"There it is" would be used after a statement, to emphasise that something final, definite, and probably negative has been said. "There is that" would be used after a statement to emphasise that something good should be considered, even though the situation is otherwise quite negative. When writing, exclamation marks would be used to provide extra emphasis if required.

Our vacation must be cancelled. The hotel has burned down, my dog has died, and I have no money, so there it is.

John is a lazy worker, he is always late, he is rude to everyone, but he keeps his desk tidy, so there is that.

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The government has decided to raise taxes again. So there it is!

"there it is" refers to the facts of the current situation. It means that the taxes are already raised and it is now that it is being conveyed to the citizens. If you are probably listening this on news, then this would be followed by some sarcastic comment (most of the time it is!).

The government has decided to raise taxes again. So there is that!

"there is that" means the sentence you said prior to this idiom is apparently true. Once again, if you are listening this on news, then this may be followed by some sarcastic comment (most of the time it is!). "There is that" is often shortened to be said as "There's that".

For more reference: there it is, there is that.

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