Republican mayoral hopeful Sam Katz laid out his plan for lowering the crushing tax burden on city residents and business owners on Tuesday. The ambitiously titled, "Blueprint For A Better Philadelphia" was given to reporters gathered at the plush offices of Brian Tierney, Katz’s campaign chair, which dominate the 10th floor of the Bellevue.

Complete with graphics and visuals projected onto a large flat-screen TV, Katz's presentation took endless potshots at Mayor Street's handling of wage, property and business taxes while accusing him of ignoring not only the obvious negative effects on Philadelphia's quality of life, but the groundswell of protest from a tax-weary citizenry.

"Philadelphia's tax structure under Mayor Street says, ŒDon't let the door hit you on the way out of town,'" Katz cracked. "We are losing the tax battle to our suburban neighbors. City households pay one and a half times the taxes that suburban households do, and 62 percent of that tax burden is the city's wage tax. Our wage tax has placed an unfair burden on workers and it has created an unfriendly business environment. I will bring back Philadelphia's positive momentum and put it on a competitive path for the 21st century."

Katz's plan calls for reductions in the wage tax to 3.5 percent -- down from the current 4.4625 percent for city residents -- and the phasing out of the gross receipts tax for businesses by 2010. How would he pay for it? By reducing the city's operating budget by 1 percent a year, and by floating $751 million in bonds, payable in a decade.

"In the private sector, managers are often asked to do more with a lot less, so 1 percent is quite reasonable," Katz crowed. "And if there are any city managers who just can't seem to get by on 1 percent less, I'll find managers who can."

When asked about the Katz plan Tuesday afternoon, Street campaign media honcho Frank Keel went nuts for a few minutes, as only Keel can.

"What Katz presented today is just gussied-up Reaganomics," he yelled. "If Katz has his way, he'll implement what is essentially an extension of the failed Republican voodoo tax plan. The plan is reckless and doomed to fail. Borrowing to grow never worked in the past, and won't work now. When are the Republicans going to learn that cutting taxes alone doesn't result in new jobs? It didn't work for Reagan, or Bush Senior and it's not working for Bush Junior. Now here comes Katz with the exact same dumb idea that's proven not to work."

Several ranting minutes later, after his blood pressure returned to normal, I asked Keel about the day's other mayoral news: a candidate's forum scheduled for later that night in Grays Ferry. Sponsored by the Grays Ferry Community Council, the mayoral forum was on Sam Katz's schedule but not Street's. After admitting that the mayor would be a no-show, Keel launched into another tirade.

"Sam Katz has no job," Keel spat, "so he has nothing else to do but run around pandering to any and every audience who'll listen to his spiel. The mayor has to run not only his re-election campaign, but the city of Philadelphia, and there just aren't enough hours in the day for him to be at every event to which he's invited."

Keel promised that before the campaign is over, the residents of Grays Ferry will have more than an ample opportunity to talk over their concerns with the mayor, and that Street's lack of participation in the event has nothing to do with a reluctance to appear onstage with Katz.

"We have a gentleman's agreement to debate after Labor Day and we'll abide by that," Keel said. "I think in his heart, the mayor would love to publicly debate Sam Katz every day from now until November, but again, as incumbent he has many more responsibilities than running for re-election. The business of Philadelphia doesn't stop just because the mayor has a campaign. And you can tell the folks down in Grays Ferry that they'll see the mayor many times between now and November."

Maureen Garrity, Keel's opposite number in the Katz camp, says that she understands the mayor's busy schedule and the demands on his time, but doubts that's the whole story.

"This mayor has earned a reputation for being inaccessible," Garrity said, "and that reputation didn't just start with this campaign. How does the mayor's busy campaign schedule explain the last three years?"

And so it goes. Back and forth, tooth and nail. Politics in Philadelphia is like war, except with more blood and more ruthless field commanders.

Daryl Gale’s weekly radio show, Dialogues, with co-hosts Rotan Lee and Bill Miller, is burning up the airwaves Fridays 7-10 a.m. on WURD (900 AM) in Philadelphia.