Mr. Giuliani said that a central part of the proposal, eliminating deductions, would hurt taxpayers in urban areas and reduce tax revenues for populous cities and states.

The effect of these policies goes beyond hurting taxpayers and helping farmers.

It will hurt ratepayers and taxpayers.

In 1993, New Jersey Transit rejected a $2 million-a-year offer, saying a switch would hurt riders and taxpayers.

A1 States claim cut in deductions will hurt wealthier taxpayers A21 Why is the House still at work?

When the plan was enacted, many Democratic lawmakers believed that changes that might hurt lower-income taxpayers would be offset by expansion of the standard deduction.

Left unaddressed it will hurt passengers, freight operators and taxpayers.

So Mr. Clinton misses few chances to attack the Republican proposal as likely to "explode the deficit" and force higher interest rates that would only hurt taxpayers in the end.

That retreat not only hurt the poor nations' farmers, but also American taxpayers, consumers and most business interests, including more competitive farmers.

And it hurts taxpayers who spend too much for unnecessary foster care.