91.   As many observers have noted, the two men clash on everything from abortion to tax rates.

92.   Ashton said its average tax rate is higher than normal because it carries out an extensive exploration program overseas.

93.   Asked what he would do to create more jobs, Dole said he would reduce the capital-gains tax rate and lower the cost of capital.

94.   At a recent meeting in this Wisconsin resort town, Rep. Mark W. Neumann listened to a retired truck mechanic complain that the Medicare tax rate was unfair.

95.   At the same time, maximum tax rates were lowered.

96.   At the same time, the budget offered an unexpected cut in the main corporate tax rate.

97.   Because of special taxing jurisdictions, tax rates can vary even within the same ZIP code.

98.   Beginning next year, tax rates would be reduced in stages.

99.   Belgium already has the highest social security tax rates in the European Union.

100.   Because shareholders pay high ordinary tax rates on capital gains if the stocks are held for less than a year, fast turnover can result in high taxes.