Executives question tax priorities

The Kemp-Roth proposal of 30 percent across-the- board tax cut ranked seventh out of 11 tax priority choices among the nation's small business chief executive officers, according to the latest Heller/Roper Small Business Barometer.

Though extremely popular with President Reagan's policymaking advisers, the three-year 10 percent annual tax cut received a top priority rating from only 46 percent of the officers questioned. The poll was conducted by The Roper Organization Inc. for Walter E. Heller International Corporation's Small Business Institute.

In the survey, chief executives were asked to rate a series of 11 of the most often discussed tax proposals intended to improve the economy in terms of "top" medium," or "low" priority. Overwhelmingly leading their priority "wish list" to the new administration were requests to revise the estate tax law to reduce inheritance taxes on family-owned business, given a top priority by 79 percent of the respondents, and to eliminate double taxation of dividend s, given a top priority by 78 percent.