Democratic mayoral nominee Sharon Pratt Dixon has reversed an earlier pledge and decided against releasing copies of her federal and District income tax returns, while Republican rival Maurice T. Turner Jr. continues to bar release of his tax records, their campaign aides said yesterday.

Meanwhile, Alvin C. Frost, the mayoral nominee of the D.C. Statehood Party, issued copies of his local and federal tax returns for 1984 through 1987, but said he did not file returns the past two years because he earned "little or no income" during that period.

Frost released his tax returns and a statement about his current financial condition in response to a request by The Washington Post, which earlier this month asked some candidates for major citywide offices to make available their returns for the past five years.

The Post requested the private tax data following the disclosure in early September that Eleanor Holmes Norton and her husband, Edward, failed to file their city income taxes for the past seven years.

Norton, Democratic candidate for D.C. delegate, has said the couple filed their federal returns during those years, but has refused to issue copies of those returns, citing her husband's wishes.

After the disclosure, the Nortons paid the District government nearly $89,000 in back taxes, penalties and interest.

Dixon, who had promised to release all of her city and federal income tax returns if presented with a formal request, said through a spokeswoman that she had now decided against doing so because Turner was not releasing copies of his returns.

"We just think it is safer not to have her taxes a subject of conversation if his are not released," said Florence Tate, a senior Dixon adviser.

"There's nothing that she has to hide or be concerned about," Tate added. "But to make her release her tax returns without making him release his is just unfair."

Turner spokesman Lon Walls said the Republican candidate was "consistent" in his view that his personal tax records should remain private.

One Turner aide said some strategists in the campaign had urged the former D.C. police chief to release copies of his returns to highlight differences between his income and that of Dixon.

The annual base salary for the job of D.C. police chief is approximately $80,000. Dixon was paid $576,000 in salary and benefits last year when she retired from a vice presidency of Potomac Electric Power Co.

Frost, who is waging his second campaign for mayor, said he owes debts of "approximately $50,000," adding there is "at least" one debt-related court judgment against him. Frost, a former D.C. government employee, had income of more than $30,000 in 1984 and 1985, and was owed refunds in both years, his returns show. In 1986, his income dipped to $12,191 and to $779 in 1987.