The Republican convention brought to the fore debate on tax policy. The Dole campaign has proposed a 15% across the board cut in income taxes, while Clinton is countering with other proposals. The focus of attention is on which policy is better. No one should be drawn into this diversion. Promotion of this issue is used to stop discussion of society's pressing problems and turn people's attention to choosing who has the least evil tax policy. Tax policy can only be examined in the context of the economy as a whole--its direction, its problems, etc. To proclaim that tax cuts are the issue, while ignoring that the economy is run to secure maximum profits for the capitalists, is pure deception. In addition, it is necessary to examine who controls the taxes. Tax dollars are in the hands of the government which is organized to meet the needs of the capitalists--not the needs of working people or society as a whole. Tax policy reflects this. The lion's share of tax revenues consistently goes to the finance capitalists (in payment on the debt) and the military industrial complex. Another $150 billion goes to hand-outs to the monopolies. With the current anti-social offensive of the capitalists, payment of the debt is enshrined as a sacred government duty while investments in health, education and social services are "expenses" to be cut. It is necessary for the people to set their own agenda, and not be drawn into this diversion on tax cutting policy. For the people, sorting out the issue of taxes has to start from the perspective of what serves society. It is necessary to look at tax policy in relation to the direction of the economy as a whole. For example, the issue of whether taxes are used to take money out of the economy--as occurs now with payment on the debt and military spending--or to put money back into the economy (as occurs with social investments) needs to be examined. It is also important to consider sources other than taxes for government revenue. These issues are the heart of the matter on taxes, and precisely the ones hidden by the diversion duet of Dole and Clinton. Addressing these issues would raise the level of discussion and focus attention on the problems that exist and how to solve them. It would also provide the analysis needed to decide what actions to take today--not only to defend the interests of the people but to advance those interests. Shawgi Tell University at Buffalo Graduate School of Education [EMAIL PROTECTED]