Taxes, as a share of gross domestic product, were the highest ever in U.S. history last year, according to Commerce Department statistics. Looking at the revenue side, rather than debt-financed spending:

• In 1995, federal, state and local government receipts consumed 31.3 percent of GDP -- compared to only 25 percent at the height of World War II in 1945.

• Taxes have risen by 1.3 percent of GDP since 1992, when Clinton was elected president.

• Total state and local government taxes were at their highest level in history last year, at 10.9 percent of GDP.

• However, federal tax receipts accounted for virtually all of the growth since 1992, and reached 20.4 percent of GDP last year.

In 1981, before the Reagan tax cut took effect, federal taxes reached 20.8 percent of GDP -- then fell to 19.9 percent the following year. (State and local taxes were only 9.7 percent of GDP in 1981.) In 1945, federal taxes amounted to 20.1 percent of GDP, with state and local governments consuming only 4.9 percent.

Historically, tax levels even close to these have triggered major tax cuts.

• State and local government receipts reached 10.6 percent of GDP in 1977.

• The following year, California's Prop. 13 started a nationwide tax revolt at state and local levels.

• Rising federal tax burdens in the 1970s resulting from bracket-creep led to the Reagan tax cuts.

Tax reform advocates say that Republicans -- who have so far bungled tax issues -- should focus on across-the-board rate reductions that improve economic incentives for all tax payers. Federal income taxes could then be cut 15 percent and total federal receipts as a share of GDP would be about the same as they were in 1992.

Source: Bruce Bartlett, "Evidence of the Tax Bite That Keeps Growing," Washington Times, April 19, 1996.