Ideally of course I'd like to see much lower taxes.

If the tax is not withheld, an employee is not excused from filing a return and paying the tax on his compensation. Far better to keep to the existing system and stream-line it. The uniform city income tax ordinance does not apply to a person or corporation as to whom or which it is beyond the power of the city to impose the tax therein provided for. But many households do trade down when they become "empty nesters". The huge amounts of transfer payments made in welfare and other subsidy to buoy up underperforming areas and to subsidise social inclusion in overheated areas would fall and overall the tax required could fall. Well done Mark for putting forward these brave, positive ideas.

Ideally of course I'd like to see much lower taxes. These proposals will be very controversial as has been pointed out. If the tax is withheld but an employer fails to pay the tax to the city, the employee is not liable for the tax so withheld. Whether the proposal is intended to be revenue neutral or not I think it should be clear from my posts that I thik this is a very bad unconservative idea.