Perhaps the biggest consideration is one raised in a new study of how very rich taxpayers react to higher taxes.

The central part of this bill would increase the tax rate on the richest taxpayers to 33 percent from 28 percent.

What sacrifice will people expect from the richest taxpayers if young Americans start fighting in Iraq?

They should reject squandering the surplus with a tax giveaway to the richest taxpayers that does nothing for the economy.

The result is that the richest taxpayers get a windfall while the burden shifts to others.

The capital gains tax cut of 1997 appeared to favor the 400 richest taxpayers most of all.

If it were calculated the right way, Administration officials argue, the richest taxpayers would appear to pay more taxes.

Tax policy during the Bush years has greatly favored rich taxpayers at the ultimate expense of the poor.

The Democrats said that a reduced capital gains tax would be a windfall for the rich and thus unfair to ordinary taxpayers.

The Democratic leadership of the House, for example, was roundly criticized last week when it proposed higher taxes only on the 600,000 richest taxpayers.