D;'! f:lrc:kan Wednesday, April 10, 1C34 Academy Award-winning movie endearing, but not progressive 11 ( ' ! i j j ; 'U ! J I I (f j " A ! " , . j I : " l i ' ,. V - 1 ' I ' ,;;;, ',', i j j ' i UlSXi-Ul'Zl i I-I ; i 1. rHXT- , i I i.T.-H- . . : ; U I j j j j V i-t- -4 : j j A j j i i j j j 1 in rrf H-H-rrt r' ; f 1 t-i ; 1 ; ' '- . , : ? : ; U4 f 4 thz ta:: gap -'Hi 1 I 1 1 irrrtjrtfai syGtsira allows ekeaiSers During the 1976 presidential cam paign, Jimmy Carter called the UJS. tax system a national disgrace. He was correct, of course, but two pres idents and more than sev en years later, no one has done anything to solve the problem. A complex system of exemptions and loopholes designed to help the middle class has had just the oppo site effect The rich are taking-advantage of the system to avoid pay ing their fair share and the middle class the men and women the system is supposed to benefit end up paying the difference. According to a recent Newsweek article, the number of exemptions : has more than doubled in the last 15 years. As aresult, the tax base has ; become increasingly narrow and the basic rate has been forced up. Taxes dont go down, they just get shifted to those who dont have the proper exemptions. The most disgusting feature of our tax structure, however, is that it has been a bonanza for cheaters. What Newsweek calls the tax gap the difference between what tax payers owe and what actually gets paid now is running at about $100 billion. That's more than half the estimated budget delicti, for next year and it's a 228 percent increase since 1973, the magazine reported. The United States desperately- j v i Ellen I. v ! Goodman needs to restructure its tax system. President Reagan apparently has asked Treasury Secretary Den aid Regan to prepare a set of tax reform recommendations that will be pres ented after the November elections. Congress should give serious con sideration to these and other prop osals. Whether the nation chooses to maintain its progressive tax rate or, as some have suggested, convert to a flat rate, the loopholes within the system must be closed. That will force more people to pay their fair share and lighten the load on the honest taxpayer. Congress also should consider les sening the income tax burden by creating a national sales tax. Such a tax likely would be charged to the . manufacturer who, in turn, would , pass it on to the consumer. The inflationary effect could be minim ized by implementing the program gradually. Everyone would pay the same rate and it would make it diffi cult for the rich to avoid paying their share. Such reforms may be drastic, but they seem to be in order. If the Uni ted States stays on its path of pro viding relief by creating more loop holes, we may see a tax revolt of . unmatched proportions. The list of tax cheaters will continue to grow, but those who get stuck with the bill wont continue to pay. Now that it has been duly elected the best movie of the year by the Oscar constituency, it's time for me to con fess something. I am one of about three people in America who were under-1 whelmed by Terms of 'Endearment. lit me say right off that I am a sucker for movies about mothers and daughters. To see Endeam-ent, I play ed hooky one afternoon, bought a tub of popcorn and prepared to wallow. I left a coupleof hours and a couple of hankies later feeling, well, thirsty, and just a bit "had." Sure, I would have given the movie a couple of stars, even a couple of Oscars. Jack Nicholson and Shirley MacLaine got v, hat they deserved. But the further away I am from that solo trip to the flicks, the more the movie bugs me. Or the more Emma, the daughter played by Debra Winger, bugs me. I'm not exactly sure why. In part, I found myself agreeing with the mother, Aurora, who said all sorts of blunt, tactless and true things mothers are not supposed to utter to their grown daughters. To wit, on the eve of Emma's wedding: 'You're not special enough to overcome a bad marriage." Or worse yet: "How is your life going to get better if you're going to keep having children with that man?" But Emma was the heroine, the earthy, sexy 1930s heroine of this film. As such, she reminded me of every harried, struggling, overwhelmed and undervalued junior-faculty wife of the 1950s. In yesterdays of academe, they had about as much control over their lives as impoverished camp followers. Maybe I'm too close to those memories to find Emma "refreshing." The ordinary marriage of Emma and Flap mother knew best seems like a set piece of the past transplanted into the present. Flap's lack of imagi nation leads him into the arms of a graduate student. Emma's modest re bellion leads her to an affair with a timid bank manager. I am not saying these things dont happen anymore or anywhere. The' movie is not supposed to be cinema vcrite or cinema consciousness-raising. But for those of us who continually hope and believe that something has changed for men and women in the last SO years, the moviemakers might have given Emma a chance. The "new woman' portrr:ts were dreadful The New York professional harpies who deflate cur Midwestern Gal Emma in one scene arc a classic update of the ZQ3 female: Career Woman as Bitch. The graduate stu dent who's having an af.V.ir with Flap is almost a parody of the modern we-all-have-to-grow-and-change school of homewreckers. Emma's best friend is too rich to be a rele model And Mom is too eccentric. . I suppose divorce would have lurch ed the movie abruptly forward in time. The next scene might have shown her driving from the babysitter to her job at the Shopwell to her night class at the university and yelling at Flap over the phone because he's late with his child-support checks. - But the writers were determined not to let Emma fall into the clutches of current cliches, solving her problems with divorce, a career or counseling. Anybody who remembers the ending of An Unmarried Woman Give up Alan Bates? Are you kidding? can sympathize with that. But the only alternative they came up with was cancer. I think this is what finally made me feel manipulated. They preferred to keep this young mother attractive, engaging, soulful and female by letting her die. And die so well The terms of her endearment were awfully high. I know, I know, all this is nit-picking. This was a movie about the sinew of mother-daughter connections. The energy, the humor, the pathos are stuff worth playing hooky for. When you leave the theater still caring about the characters, the movie-makers, have done something right. But I have a strong sense that the writers gave baby Emma a terminal disease because they didnt know what else to do with her. It was cancer or a life crisis. They didn't want Emma to do what many women have done since the 1930s: take control of their lives. I still wonder what Emma would have been like if they'd just let her grow up. '1234, Th tstlan Clctt fcw5r Company WisMnjton Post V.'.-ttera Creep At the polls jMecQon 'coverage Toartoj U.S. curcu: Relations between the United States and Russia are at an all-time low. Despite the threat this poses, not only to the future exist ence of mankind, but to the Summer Olympics as well, it doesnt appear things are going to get better. The main problem seems to be that every time we sit down to talk with the Soviets, we talk about nuclear weaponry and mutual destruction. Good ness, that's bound to put a crimp in any kind cf Moscow, this is Dan Rather. Tonii?hf FWti An TsrntnH "84: The Sonets go to the pc's. Well provide com plete coverage of todays elections, in the Politburo, after this message for delicious Campbell's Borscht! Rather. We're back. Tonight, the big one, the run for the red so to speak. The polls have just closed, so let's take a look at the vote thus far. With 1 percent of the votes tallied, CDS News is projecting Konstan tin Chemenko, the Communist party leader, the newpresident. Chemenko is leading by a 93 percent to 1 perrtn margin. Bruce Morton is standing by with the results cf cur exit polling. Morten: Thanks, Dan. Exclusive CBS exit polls reveal some interesting statistics. For example, 100 percent cf those participating li today's vote listed their party affZiation as Communist Rather Well, that certainly signifies a giant leap forward In support for the Communist party here. Morton: Further, 100 percent responded "no" to the question "Do you think Chemenko is too far to the left?" That breaks down to 100 percent women 1C0 percent men and most revealinglv, 100 percent c f the college graduates. Esther: I guess that lends credence to the notion that college graduates are more left In their political orientation. Any ether observations, Bruce? - Morton: Net really. Just remember, Dan, these are statistics. They may very plus cr minus five percent Fhas, from my observations, Fd say this election was " : . y Before we can hope to talk with the Soviets about the proliferation cf arsenals, cultural exchange muet first take place. Only after we better under star.d each ether's cultures can we hope to discuss ITS. Fez exa-plec Last Wedr.ce ley, the Soviet Fcl: buro elected Ec nstantin CLerrenko the necvlt president We should have sent a network crew to Ruseda to shenrthen how Americans, cover eleetiens. Soviet announcer: We interrupt cur regularly scheduled literary game sho, Tic-Tcx-Ikterjvcly to bring you a special nerrs update. .e.c.j w.e,i---. Lor,c r,.n w S . .. . . Rather: Well, it's never over until the fat lady sings. Heh Heh Heh. Morton: Good one, Dan. Heh heh. RatfrdS'ow let's go to Lesley Stahl, standing out side Chemenko campaign headquarters. Lesley? Stahl Bruce? Rather: No, Dan. Lesley, how would you describe the atmosphere there? Stahl: Docile, Dan. In fact, unless I'm mistaken, I think everyone's asleep. Rather: Maybe they're holding the celebration somewhere else. Stahl No, as a matter of fact, about five minutes Ego, the president-elect came cut and told me he was going to sleep and that I should leave. - Rather. Did he say anythng else, Lesley? Stahl: Good night, Dan. Rather: O h, good night, Lesley. Lc t's r.o back to our tote board. The polls have been closed a little more tnan ten minutes and with 100 percent of the vote in, Konstantin Chemenko, as CDS projected earlier tonight, is the winner by a S3 percent to 1 percent margin. All were waiting for now is a concession message from Chernenko's opposition RANG BANG Rather: And there it is. From CBS News In Mos cow, this is Dan Rather saying good nhht Announcer: W OH Aft - C t V. " I . r " . 1 1 . . " '.i tiiiS.- tl LITIS 13 SUOii- aiycampbeU's Borscht