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At a time when federal and state cutbacks are forcing local governments to finance more of the public-service burden, a study by the San Francisco Bay Guardian foud that San Fracisco's local tax ststem is badly regressive. The richest five percent of the residents earn more than 30 of the income, and pay less than 20 of local taxes. Meanwhile, the neighborhoods withthe biggest needs pay the most taxes, and get the least services. (July 12 - 18, 1995)