The demise of corporate income tax as suggested by John Albertine (Speaking Out, March) would likely be cheered by all of us in business whether large or small. The suggestion makes particularly good sense if, in fact those seeting policy in the federal government are sincere in their search for ways to have less government rather than more. The statement concerning the fact that " . . . most of the corporate tax is shifted backward -- [being] paid by workers through lower dividends and lower corporate net worth," should be incentive enough for the funeral of corporate taxes to be attended by many an aspiring politician in this year of the big election.

It is with this thought that I suggest Mr. Albertine could do a great service by submitting to you for publication a list of those who will be on the ballots this fall aspiring to state and federal congressional or gubernatorial seats who are in favor of, and willing to stand up for, such a move.