The worst tax.

• Author: Peters, Charles
• Position: Tilting at Windmills

Employment picked up in September, but the increase in jobs, reports David Leonhardt of The New York Times, "was still not large enough to match the growth of the population!' This means "the percentage of adults with jobs fell to the lowest level in ten years."

More than 9 million Americans are officially unemployed. Many more would seek jobs if they were available. How are we going to solve this problem? The best solution, I believe, is to get rid of the payroll tax. It discourages employment. I know because for 32 years I ran a small business, namely this magazine. It also falls heaviest on those who need tax relief the most--for people making less than $70,000 a year, it is the largest tax they pay.

Bill Drayton and Bob Walker of...