It seems that the BPT craps up on crops up on every thread. I hope to use this thread to spell out points of agreement and disagreement.

Things we agree on, or undeniable facts:
* We want what is best for Philadelphia.
* The BPT rates have decreased every year since 1995.
* The wage tax rates have decreased every year since 1995.
* Tax revenue has increased every year but two since 1995.
* Philadelphia has either the highest or second highest taxes in the country among the largest cities.
* Philadelphia taxes are regressive.
* Philadelphia taxes need to be reformed. Like big time reformed.
* Taxes have some effect on where businesses locate and how they operate.
* Taxes have some effect on total economic growth.
* Many, many non-tax factors have some effect on where businesses operate and how they operate.
* Many, many non-tax factors have some effect on total economic growth.
* Philadelphia's economy has grown since 1995.
* At one time while he was in city counsel, Michael Nutter advocated the elimination of the BPT.
* Currently, Michael Nutter advocates "eliminating the gross-receipts tax and gradually reducing the tax rate on net income, currently at 6.5 percent, until it matches the resident-wage-tax rate, now at 4.26 percent."
* "Businessman Tom Knox has voiced a similar position on eliminating the gross-receipts tax and reducing the tax on net income."
* Chaka Fattah wants to eliminate the BPT and replace it with a Philadelphia Net Profits Charge.
* Fattah also want to give "established businesses [that move into Philadelphia] the option of paying the same local taxes it paid to its prior jurisdiction, through a tax credit system, for the first five years it operates in Philadelphia." Nutter called this proposal unfair and possibly unconstitutional.
* Dwight Evans is running for mayor.
* Bob Brady promises "On Day One of a Brady administration, we will begin an aggressive campaign to eliminate the business privilege tax and cut the city wage tax."

Things we disagree on or don't know:
* What is best for Philadelphia.
* Whether the BPT should be reduced.
* What effect reducing the BPT will have on growth.
* What effect reducing the BPT will have on tax revenue.
* What effect reducing the BPT will have on property taxes and other taxes.
* How much the BPT contributed to businesses leaving Philadelphia over the last 50 years.
* How much the BPT reduction contributed to recent growth in Philadelphia.
* Whether a BPT reduction must be accompanied by a reduction in city services.
* Whether it is possible to fight poverty while the BPT is reduced.
* Whether it is possible to fight poverty without reducing the BPT.

I think that everyone is pretty much tapped out on BPT arguing, but feel free to run wild in the comments. Feel free to provide corrections. If I can edit this list for accuracy, I will do so. I may add to the lists or edit them as I please. I support Michael Nutter for mayor, but I'm not affiliated with the campaign.