The Tax Equity Alliance for Massachusetts, a progressive tax reform organization and lobbying group, has spent about $500,000 trying to get the graduated tax question passed.

The tax reform question will appear on the Massachusetts ballot for the fifth time, having been defeated the previous four times.

Capizzi says that in 1976, the last time the tax reform question appeared on the ballot, it appeared alone. Since this year, Question 6 will appear together with the rate-setting Question 7, Capizzi says he is confident both will pass.

"Forty-one states collect income taxes, and 35 of those as well as Germany and Japan collect them at a graduated rate," Capizzi says.

Capizzi assures voters that if the graduated tax system is passed, Massachusetts will not lose any revenue and will still be able to provide the same services and benefits to its residents.

"[The graduated tax] will just redistribute the tax burden to make it more fair for the middle class, it will shift the burden to the people who are making more," Capizzi says.

Gubernatorial candidate state rep. Mark Roosevelt '71 (D-Beacon Hill) also supports the graduated tax system, says Roosevelt campaign spokesperson Dwight D. Robson.

"Mark favors both questions...Why should someone making $30,000 bringing up a family pay the same as someone making $60,000," Robson asks. "It really is a tax cut for those under $102,000."

While Robson admits that some residents will see an increase in their taxes, he says Roosevelt prefers to support the middle-class majority who would receive a tax cut, rather than the wealthy whose taxes would increase.

"We're going to tell people the truth that 92 percent of the people will earn a tax cut. The other eight percent perhaps they may choose not to vote for Mark...but Mark will stand with the 92 percent who will receive the tax cut and we will let Bill Weld stand with the other eight percent," Robson says.

Opponents of Questions 6 and 7, including Gov. William F. Weld '66, say the increase in tax rates would hurt the state's economy and cause many of the wealthy to flee to neighboring states which have lower tax rates.

"It is a long term tax increase and in the long run it will hurt the state's economy and cause the state to lose jobs," says Chip Faulkner, associate director of Citizens for Limited Taxation.

Faulkner believes that because Question 7 is subject to amendments by the state legislature, tax bracket changes could be made that would eventually raise people's taxes.

And raising taxes on the rich won't get more money for Massachusetts, Faulkner says. "The eight percent will either move out of state or get a battalion of tax lawyers to protect their tax assets."

Faulkner and his group would like to see the state's flat tax rate drop back to five percent and criticizes Question 6 and 7 supporters for not cutting middle class tax rates enough.