The plan - which would be phased in over four years, retroactive to Jan. 1 of this year - would greatly simplify the tax code, reducing from 12 to 2 the number of brackets.

He said his plan would so simplify life for medical providers and users that savings would pay for most of the coverage he would add.

The American plan would simplify financial support to farmers and reduce or end disparities in tariffs to increase market openings for agricultural goods from other countries.

Both Republican Congressmen insist that their rival plans would vastly simplify the tax code.

Saying that his plan would "drastically simplify the administrative costs of the American health-care system," Mr. Clinton seized on an issue that many voters have cited as a prime concern this year.

Experts on privacy issues say such a plan could also simplify efforts by companies to drown sick people in sales pitches.

The plan simplifies music distribution and cuts advertising and promotion expenses.

The plan would simplify the complex aid formula by compressing 15 different categories of aid into one.

His plan would "drastically simplify the administrative costs of the American health care system" and save about $700 billion by the end of the decade, Mr. Clinton said.

Their plan both simplified the tax process and allowed residents to take full advantage of their Federal tax deductions.