Governor Warner's tax reforms don't help the poor and the elderly

This article ("Warner Tax-Cut Proposals Won't Benefit Va.'s Poor, Elderly," 12/14/03) in the Washington Post takes the position that Governor Warner's tax reform plan does not "help" the poor and the elderly. The article notes that there will be no income tax reduction for those who do not pay any income taxes, and suggests that poor people are affected more by an increase in the sales tax. There some mention that the removal of the sales tax on food would help the poor, but no attempt to quantify this effect.