House Speaker Newt Gingrich and Bill Archer, the chairman of the Ways and Means Committee, see eye to eye on most things -- but not on cutting the tax rate on capital gains to 15 percent this year. Gingrich believes the reduction from the current 20 percent would generate enough revenue to pay for eliminating the marriage penalty, at least for one year. Archer would slash the rate to zero if he had his druthers. But he and his advisers fear Gingrich is asking for trouble. Why? Well, analysts from both the Congressional Budget Office and the Joint Tax Committee calculate that the cut wouldn't raise much revenue at all, certainly not enough to offset the killing of the marriage penalty. Gingrich's response: We'll bring in some outside experts to justify the cut. Archer thinks this is too cute. Instead, he would prefer to cut other taxes this year. He and Newt do agree on the broader tax issue: Even with a possible cigarette-tax hike, there has to be a net tax cut in 1998.