THE VIRGINIAN-PILOT 
              Copyright (c) 1994, Landmark Communications, Inc.

DATE: Monday, November 7, 1994               TAG: 9411050014
SECTION: FRONT                    PAGE: A06  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   34 lines

FLAT TAX IS FAIRER THAN TAXING ALL INCOME

Sam L. Callis (letter, Oct. 25), calls Rep. Dick Armey's proposal for a flat tax absurd. I suggest that Mr. Callis take a second look.

While the flat tax would eliminate taxes on capital gains and interest dividends, it also would eliminate all of the deductions currently used by the so-called ``rich.''

As I understand it, a family of four with income of less than $36,000 would pay no taxes. Excess earnings would be taxed at 17 percent. This seems much more ``fair'' than the current system of taxing all income. Under this plan, the poor and lower-middle class would pay less in taxes.

Democrats of the '90s have perfected the use of class warfare as a political weapon. Many subscribe to the silly notion that every piece of legislation proposed by a Republican is designed to benefit the right at the expense of the poor and middle classes.

The debate on the flat tax has just begun and promises to be a long one. It deserves careful and thoughtful consideration and not to be arbitrarily painted with the broad brush of class envy.

Americans need to ignore political rhetoric and weigh this plan on its merits.

CHARLES F. RUSSELL

Hallwood, Oct. 25, 1994 by CNB