Usually when the White House proposes a budget, it also produces a study of which taxpayers will foot the bill. It has not done so this time around because the figures would show the poor will be saddled with higher taxes, analysts say.

President Clinton wants to boost spending by about $38.5 billion, which necessitates increasing taxes and fees by some $45.8 billion over five years. The chief new revenue sources are a 55- cents-a-pack cigarette tax and new corporate income taxes.

The Tax Foundation took a look at who would pay:

• Individuals making less than $25,000 a year would have to cough up 38.5 percent of the new, higher taxes.

• People who make $25,000 to $50,000 would pay 22.4 percent.

• Those earning $50,000 to $75,000 a year would be hit for 14.6 percent.

The taxes will come directly out of consumers' pocketbooks in terms of higher product costs.

Source: Editorial, "Balancing the Books on Backs of the Poor," Investor's Business Daily, March 18, 1999.