The impact will be felt primarily among taxpayers of two different income levels.

A glimpse of him on convention nights might stir some irritating memories among taxpayers.

Mrs. Whitman's proposals have already brought complaints from unions representing state workers, but they are likely to find greater favor among taxpayers.

Among taxpayers who did not apply for that credit, the audit rate last year was just one in 370.

Perhaps that is where his heart is, but there are more votes among working-class and middle-class taxpayers who really deserve relief.

In the last three years, audit rates among such taxpayers have fallen by two-thirds, to about one in 131 returns.

But the ballot initiatives, policy experts say, also reflect growing impatience among taxpayers over financing education programs that have not produced any results.

But the debate in Washington, and among taxpayers across the country, shows the complexities of making such changes.

It implies shifting the burden among taxpayers, or changing the economic activity being taxed.

This should raise confidence among honest taxpayers that they are not being victimized by strangers, neighbors or, perhaps worse, competitors.