THE ISSUES: BATTLING OVER TAX REFORM

Gerald Ford urged "giving greater relief to the so-called middle-income taxpayers — those in the earning brackets of $8,000 to $30,000 a year."

Jimmy Carter promised to "shift the burden of taxes to where the Republicans have always protected — on the rich, the big corporations and the special-interest groups."

With salvos like these, the candidates last week battled over the federal income tax. Ford was talking mostly about tax cuts, but Carter was urging re form to make the system more fair, a subject about which politicians usually talk a lot but do as little as possible.

First, powerful lobbies attempt...