31.   Last month, before the new decision was announced, Fan Zonglin of the East Shanghai administration and information office explained why corporate taxes might have to be rejiggered.

32.   Like the rest of the Superfund proposal, the tax has the support of the Clinton administration.

33.   Medicare taxes have no earnings limit.

34.   New taxes had to be imposed.

35.   Of course, they add hastily, any such new tax would have to be offset by matching tax cuts elsewhere.

36.   On the other hand the tax also has unfair aspects.

37.   Paul Evans, an economics professor at Ohio State University, said the stealthier taxes often have the greatest simplicity.

38.   Q. What effect would the flat tax have on the economy?

39.   Simpson said he found it ironic that a group that has had tax difficulties with the IRS is receiving federal grants to provide tax counseling to seniors.

40.   Strauss-Kahn said such a tax would have to be Europe-wide to avoid putting French companies at a competitive disadvantage.