I have been kicking around the idea of eleminating the states as an economic initiative. While I realize that this is not a feasible initiative, I have also considered the possibility of a federal ban on all state taxation. I believe that there would be considerable benefit to this sort of action. One of the major benefits of such an action would be reducing dramatically the amount of corporate welfare or what I prefer to call welfare for the rich. Under the current system each state has an incentive to offer lucrative tax rebates and direct subsidies to get companies to locate in their cities/states. This amounts to large amounts of welfare for the rich. Being a liberal and listening to all of the complaints I hear so often about welfare not being right because people should work for a living rather than being assisted by the government, I wonder how these same people feel about these sorts of "incentives" that companies so often gain when extorting one city against another as their place of location. If the ability to tax was limited to the Federal government, this would reduce local and state government's ability to offer such "incentives" and the Federal government would have to reason to offer them because they should not care where the companies locate as it relates to the revenues of the government. THere may ultimately be some "incentives" offered to encourage firms to locate in areas that need economic stimulus. I would, personally, have much less objection with this because at least then the people who most need help might get it. I would be very interested in debating this concept on this list if others are interested. Please post your replies if you have time. Loren Rice The University of Science and Arts of Oklahoma [EMAIL PROTECTED]