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To: Mark Adams who wrote (3225)	10/19/2001 8:21:41 PM
From: Don Lloyd	Read Replies (2) \| Respond to of 24758

Mark - So as part of this flat tax, you'd revoke all the various excise taxes? What about 'use fees' that have increased in number and popularity of late? Oregon repeatedly rejects a sales tax. One of the arguments against it is the cost of collection and administration. My personal take is that it is regressive, though Washington exempts food, so it's really not that regressive, IMO. I suspect that historical excise taxes would be handled on a case by case basis. Certainly use fees, for campsites, parks, etc., would remain. The regressiveness would be handled by the rebate being equivalent to an effective zero tax rate for family income below, say, $20K or $30K. Regards, Don