Politicians and politicians-to-be began (early) the 2002 race much the way races for the last dozen years have begun – with promises to reduce Maine’s high tax rate and make the state more attractive to businesses. It is a promise most people hope is kept, but for the lucky ones who make it into office, particularly the governor’s office, a large obstacle to meeting their pledge appeared Tuesday in the form of two reports.

The first, from the National Assessment of Education Progress, known as the nation’s report card, showed that Maine fourth- and eighth-graders once again scored among the best in the country, this time for science. Previously, they have finished at the top for reading and writing and have been recognized in Washington for their consistently excellent achievement. The second report comes from the United Way, which ranks Maine – and all states in New England, for that matter – among the top 10 in its “State of Caring” index, a list of statistics on health care, the environment, crime, education, civic involvement and financial well-being. Maine’s economic numbers in the index weren’t impressive – 29th place for median household income – but it shone everywhere else.

The point is that all the spending Maine does on its various state programs appears to pay off, at least compared with other states. That is, according to these annual studies and several others, Maine gets good value for the taxes it pays. A high tax rate is never a pleasant thing and there is good reason to believe that Maine cannot continue to have the nation’s highest tax burden and maintain its impressive scores in these reports, but at least it is reassuring to know that the money paid to state and local governments was largely well-spent.

When next year’s officeholders get ready to overhaul state taxes, their challenge will be where to start. Should they begin with the school curriculum that earns Maine national praise? Or with health care programs that are covering more children than almost anyplace else? Or with environmental programs that have cleaned the rivers, re-opened clam flats and enhanced Maine’s reputation as an excellent vacation spot? No easy choices there.

If they are smart, they will choose none

of the above and instead forget, for the moment, about the amount of taxes brought in and focus on their origin and destination. For instance, Maine’s steep income tax rates put the middle class into the upper bracket too quickly; its narrow sales tax depends on a relatively few items, notably cars and trucks, to supply revenue; its growing industries often rate low in productivity; local property taxes still carry too much of the burden for municipalities. As for distribution, revenue sharing is inadequate to allow service centers to promote development and the centers lack the authority to raise sufficient taxes to do it on their own; Maine’s spending on research and development, despite the enormous payback, lags behind almost all other states; higher education, essential for providing opportunities for both the state’s young people and its adult workers who see their jobs changing with the economy, often is too expensive.

No candidate has laid out a comprehensive plan – one that surely will involve some sacrifices – that addresses these challenges and emphasizes development so that more people in more valuable jobs can afford to pay taxes for the programs that have the encouraging results seen in national studies. Yet it is not too soon for voters to demand such plans. Indeed, in a short time it may be too late.