While increased tax rates may not be sending Maryland citizens elsewhere, as letter writer Neil L. Bergsman recently noted ("Tax rates don't send people out of state," Dec. 30), mainly because of natural inertia not to change location, the tax schedule does not invite people from out of state to decide to become Maryland residents. More importantly to the future economy of Maryland, the ever-increasing tax burdens present no incentive for industry or organizations to relocate here.

Certainly, additional revenues are always needed, but at the same time attention must be paid to the long-term consequences and the impact on the future of Maryland's economy.

Nelson Marans, Silver Spring

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