In 1995 Ontario voters faced a choice between intrusive government and less government. They opted, of course, for the policies listed in the Common Sense Revolution. By-and-large taxpayers trusted Mike Harris and re-elected him for a job well done.

The Taxpayer Protection Act (TPA), Balanced Budget legislation, and lower taxes successfully made Ontario's government more accountable and responsive to taxpayers. And the reformist Harris agenda instilled a sense among voters that it is necessary for legislators to root out bureaucratic waste and to modernize the government with the times. As a result, voters today seek change and continuity from the political parties.

How else to explain why 6 in 10 people tell pollsters they want a change in government while at the same time registering approval for the government's overall conservative philosophy of balancing the books and keeping taxes low Take Premier Ernie Eves. He is on the campaign trail telling people that experience counts while adopting Harris-style policies. Meanwhile Liberal leader Dalton McGuinty is campaigning on a slogan of "change," but is loath to undo popular Harris reforms like personal income tax cuts, balanced budgets and workfare. Nor is he willing to bring back race-based quotas or job-killing union laws -favourite policies of Big Government types.

The two past elections have shown Ontarians decide who has earned their vote after the leaders debate. So what must Messrs. Eves and McGuinty do to prove each is the better friend of taxpayers

Mr. McGuinty is saying he will raise corporate taxes and will cancel out other tax cuts, including mortgage interest deductibility and the education tax credit. These are brave words, but necessary he says to spend more and keep the budget balanced. Many voters feel uneasy about electing the Liberals. Mr. McGuinty must reassure voters that their taxes will not be hiked again and again to pay for Liberal boondoggles. Moreover, the Liberal leader must demonstrate he is willing and able to stare down the teachers' union.

Voters also have doubts about Mr. Eves and are concerned he will not keep his word. His waffling on cutting taxes, breaking the TPA, and reversals on banning teacher strikes and hydro deregulation has triggered alarm bells. Like Mr. McGuinty, Mr. Eves must win the trust of taxpayers. He can do this by mounting a defence of his proposal to extend the TPA to municipalities. His promise requiring voters to approve any municipal tax increase in a referendum is opposed by local politicians. They want to raise taxes on homeowners and Mr. Eves has said he will give voters the final word. In the face of some hostility, will Mr. Eves stick to his guns

It is also essential for the premier to restore taxpayer confidence of his bookkeeping by ensuring the budget will remain balanced "come hell or high water." Along with the CTF, many economists are warning of a $2-billion budget deficit this year. Some say it could be even higher.

Mr. McGuinty risks being labelled a tax-and-spend Liberal, albeit he will attempt to balance the budget. Mr. Eves, for his part, finds himself in a fiscal quagmire. He is promising lower taxes and more spending (a low tax-and-spend Conservative ), a position that is untenable.

Voters will decide whom they trust to protect the interest of taxpayers. The candidates can help by shedding some light on their policies.