In mid-December we awoke to news confirming what most of us already knew: According to census figures, 25,000 people left Saskatchewan between 1996 and 2001. It's a disheartening trend, but illustrates the point that something is clearly wrong.

Retention of the tax base is this province's single most important policy challenge. The government's willingness to make changes that help keep our province's best and brightest at home is the key to prosperity over the next 20 years.

Saskatchewan should be attracting people, not losing them. We're rich with natural resources and fertile farmland. We have a highly skilled and educated workforce. We have excellent infrastructure, capable of supporting substantial growth.

But growth has eluded Saskatchewan since the depression. Our population has more or less remained the same since the 1930's, while other provinces have grown and prospered.

There are no easy answers for Saskatchewan -- but that shouldn't stop us from trying. We currently stand at a crossroads. Our NDP government seems content to stick with what got us to where we are now: government intervention in the economy and stifling taxes. The road less traveled in Saskatchewan history is one of economic reforms and fiscal restraint. These are not magic solutions for our province, but they are essential components of any plan to bring growth and prosperity back to Saskatchewan and retain the tax base.

Taking the road less traveled can make all the difference. Following are three modest proposals for 2003 aimed at making Saskatchewan a better place to live, work and raise families.

Reform school and property taxes. School and property taxes are the single biggest taxpayer issues in Saskatchewan, and reform aimed at bringing in equality and fairness is urgently needed. Saskatchewan has the highest school taxes on property in Canada. The province should give property owners meaningful property and school tax relief in the next budget. We should conduct a comprehensive review of the way property and school taxes are calculated and levied to make the system fairer for all taxpayers and more sensitive to income.

"Another study " In this case, yes. Thousands of residents who signed Canadian Taxpayer Federation petition agree. Property taxes are a complicated issue with a lot at stake, and it's important we come up with lasting solutions - not bandaids. The province went through a similar process reviewing income tax and came out of it with some positive results.

Why do we tax the working poor Increase the basic personal exemption. Basic personal exemption (BPE) is the amount of money you can earn before you pay income tax. For provincial income tax, the BPE is $8,000 - which is better than Manitoba's ($7,412), but not even close to Alberta's ($13,525). Saskatchewan's BPE should be gradually increased to equal Alberta's rate and indexed to inflation. Increasing the BPE benefits the working poor the most, and provides and incentive to those on the fringe of the job market to work full time.

Freeze new government spending. Spudco, ISC, SIGA and the ballooning provincial debt present clear warning signs that our government is not capable of effective administration. And now there are new government-subsidized ethanol plants on the horizon that expose taxpayers to even more risk. All the while, government debt has ballooned by nearly a billion dollars over the last two years. The government should adopt this simple principle: We will not spend money we do not have.