CHRIS Chapel jumped to an unwarranted and unwelcome conclusion in his article ''Tax wrangle illustrates drawback of democracy'' (South China Morning Post, February 8). There is no clear evidence of any connection between democratic government and high taxes on business.

Singapore, for example, is a high-tax country with an authoritarian government, and its laws are not made by ''changing political parties adding new taxes when they come to power,'' to use Mr Chapel's phrase.

In fact, over the past decade, democracies all over the world have lowered corporate income tax rates.

At this point in its history, Hongkong does not need spurious arguments that lend support to the anti-democratic forces both here and in China. J. P. VANDERWOLK Hongkong