Opportunity awaits 2003 Legislature

It's good to have the Nevada Legislature back in town.

Aside from the fact that it restores a sense of urgency to state government and a spark of life to businesses, Nevada has serious issues which need to be resolved before lawmakers head back home for good 120 days from now.

The debate will begin and, probably, end with Gov. Kenny Guinn's budget proposals to raise a variety of taxes and expand several programs he sees as essential to the responsibilities of the state.

Those budget decisions will determine how Nevada deals with its residents ranging from criminals in prison to the health of children and seniors -- and almost everything in between.

At its most basic, however, the budget debate will assess how broadly and fairly Nevada takes money from one hand, the taxpayers, and gives it to the other, the beneficiaries of state services.

Right on cue, a study by Government Magazine has labeled Nevada's tax system the worst in the nation, calling it "regressive and dysfunctional" in the way it accomplishes that collection and distribution.

Katherine Barrett, who oversaw the magazine's study of 50 states' tax systems, summed up the ideal tax policy nicely: "The basic idea is that you want the broadest tax base so that you can have the lowest rates possible and so that no one segment of the community is unduly burdened."

While the political arguments over Guinn's budget and program proposals will be contentious, the discussion is a healthy one. The 2003 Legislature has an opportunity to come up with a tax strategy to carry the state into the future.

It's sometimes said government should be run more like a business, a cliche which doesn't hold much meaning by itself. State government, however, can learn lessons from business.

One of those is that the most successful companies aren't always the ones with the cheapest prices or the lowest expenses. The successful businesses find the proper balance between cost and service.