Most Philadelphians would likely agree that the city’s overall tax burden is one of the highest in the country and that the current tax structure chases away jobs and businesses. Given the recession and two years of general tax increases by the Nutter administration, it is a good time to rethink the city’s tax policy. Toward that end, City Council is scheduled to hold hearings Tuesday on a bill that would shift the business-tax burden from a levy on profits to a tax on sales. As with almost any new idea in Philadelphia, it is being met with resistance. But the proposal deserves a hearing.