In the lazy, hazy days of summer, tax cuts and tuition freezes are the flavour of the month. In Saskatchewan and Manitoba, everyone except Manitoba's NDP leader proposes some sort of personal income tax cut. Even federal NDP leader Alex McDonough has called for tax cuts, advocating a lowered GST. (She gets credit for at least waking up before Jean Chretien.)

On the tuition issue, Saskatchewan NDP Premier Roy Romanow promises that if he is re-elected, tuition will not be charged to first year students. In Manitoba, the NDP leader pledges a 10% tuition cut if elected, while Tory Premier Gary Filmon combines tuition and tax issues by promising new college grads a 25% break on their taxes for four years after they graduate. And here in BC, the government continues to bleat loudly about its five-year tuition freeze.

Tax cuts, tuition breaks, and tuition freezes. It beats the political selection ten years ago when one could choose between politicians who either increased sales taxes or thumped voters with higher income taxes, or both, once in office. But Canadians should analyze the proposed tax and tuition gifts carefully.

First, the tuition freezes. On average, and depending on the province, tuition fees are 20% to 30% of the actual cost of a student's education. An annual $3,000 charge when it costs $10,000 per year to provide the service is quite the discount.

A more sensible tuition policy would allow universities to charge whatever they want, with more generous subsidies more smartly directed towards those in need. The current system, along with the tuition freeze mania breaking out, means everyone gets the same $7,000 break - the children of both the Wal-Mart worker and those of Jimmy Pattison. Ironically, those who fight against tax breaks for "the rich" are the first to defend subsidizing tuition for everyone, irrespective of the awkward fact that not everyone needs the same break.

Mr. Filmon's idea to temporarily cut taxes for recent graduates is a slight improvement on the tuition freeze idea, but also lacks logic. Why should a university graduate earning a $35,000 salary pay less tax than a steelworker at the same wage Given the higher lifetime earnings university graduates command, it is especially difficult to justify cutting a break to one taxpayer group based solely on their educational background.

As for the income tax cut vs. sales tax cut conundrum, Canadians should demand a cut in income taxes, not sales taxes. Most economists argue that sales taxes damage economic growth the least and are more efficient to collect than income taxes, at least when properly designed.

Besides, sales taxes have barely risen over the past several decades. (Even the GST was only a replacement for the economically dumb manufacturing tax that punished our export industries.) In contrast, the income tax burden has increased substantially, due mainly to three factors: actual rate increases, extra federal and provincial surtaxes, and "bracket creep" taxes.

For those who argue against income tax cuts, especially for high-income earners, consider this: Just as all that heavily-subsidized education along with hard work pays off in terms of higher salaries, Canada kneecaps taxpayers just as they're about to start jogging along the prosperity trail.

When running along that trail, taxpayers should be wary of one of the seven deadly sins - envy - dressed up in redistributionist drag. It's always a painful encounter and one Canadians should avoid in the current debate.