What this means to the estate is that the combined federal and state taxes are no greater than the federal tax would have been alone.

Ms. Chivvis said the couple pay about $3,000 a year in combined taxes and lease charges.

It does not include a 19 percent combined tax and service charge.

The result was a 15% combined tax when the federal GST was added.

The study, based on federal economic data from the 2000 fiscal year, found that those combined taxes were 72 percent more than the national average.

Ever since 1980, when Congress first combined taxes and spending on entitlement programs in a reconciliation bill, representatives have had an alibi for displeasing their constituents.

He would have to pay an extra £180 a month in combined tax and national insurance.

After all, New Yorkers pay the highest combined taxes in the nation, especially when it comes to property taxes.

The same couple, however, with $75,000 in income for 1990 will probably pay $500 more in combined taxes before the homestead rebate.

We are calling for the taxing of energy inputs, also covering nuclear energy, through a combined primary energy/carbon tax.