MAYBE STATE SHOULD TRIM TAX EXEMPTIONS

                         Roanoke Times
                 Copyright (c) 1995, Landmark Communications, Inc.

DATE: TUESDAY, February 11, 1992                   TAG: 9202110375
SECTION: EDITORIAL                    PAGE: A6   EDITION: METRO 
SOURCE: 
DATELINE:                                 LENGTH: Short
MAYBE STATE SHOULD TRIM TAX EXEMPTIONS
RATHER THAN increase the $800-per-person exemption in Virginia's state income tax, as suggested by Cornelia Smith's letter of Feb. 1, the exemption perhaps should be eliminated altogether, probably beyond two children. The federal exemption should similarly be limited, not raised as President Bush advocates.
With more than two children, the federal, state and local taxes that the average family pays undoubtedly do not cover the cost of kindergarten through high school public education. This means that couples who elect not to have children or who limit their offspring are charged extra tax to subsidize the education of large families. To raise the exemption further would penalize small families even more.
A study should be conducted to determine the number of children whose public education is covered by income, sales and property taxes paid by the average family today. When that number is known, we could eliminate the personal exemption for additional children, because it represents a subsidy granted for the production of large families at the expense of small families.
Republican and Democratic national, state and local leaders will duck this touchy issue until citizens start a dialogue. Cornelia Smith's letter and your accompanying editorial comment provide an opportunity to begin discussion. ROGER LEWIS WILLIS

by Bhavesh Jinadra by CNB