Much has been said over recent months about President Bush’s tax cuts, but much less has been said about the taxes that have been going up to pay for those tax cuts. Even though President Bush has cut taxes by $3 trillion, the government still has to do the same things it was doing before: It has to pay for roads, police, firefighters and schools. We must keep our promise to America’s seniors by ensuring the long-term viability of Medicare and Social Security. We must spend the resources necessary to retain our nation’s military superiority. And all that money still needs to come from somewhere.

What that means is even though President Bush offered massive tax cuts to people making $300,000 or more, most South Carolinians are paying more in taxes. You’re now paying the “Bush Tax.” Rather than take responsibility for our common future, Bush has shifted costs to states and communities, which then pass them on to taxpaying Americans.

Even worse, our children and grandchildren will be paying for years to come. Bush promised, “I came to this office to solve problems and not pass them on to future presidents and future generations.” Yet as a direct consequence of his tax policy, over six years, the typical American family of four will take on $52,000 more in its share of the national debt.

States across the country have struggled to close deficits that have totaled about $190 billion over the past three years. The Bush administration is largely to blame for the state fiscal crisis. According to the nonpartisan Center on Budget and Policy Priorities, “A conservative estimate suggests that federal policies are costing states and localities about $185 billion over the four-year course of the state fiscal crisis.” The prime culprits are the shifting of health care costs to states, along with unfunded mandates for homeland security, election reform and education (No Child Left Behind and the Individuals with Disabilities Education Act).

In 2003, due to budget cuts, 8,000 low-income children in South Carolina lost their slots in after-school programs. The Bush Administration has shortchanged the first responders — emergency personnel, firefighters and police officers — in South Carolina by $22.3 million.

States and local government have had to cut vital services because Bush wanted to make life easier for Americans who make over $300,000. But in doing so, he’s made life harder for the rest of us.

There is an alternative. I will bring back responsible management of the government’s finances and not push costs onto the shoulders of states and communities. I will start over with a real tax-reform plan to make the code fairer and simpler, based on a few simple principles:

• We must eliminate abusive tax shelters and crack down on corporate tax evaders.

• Corporations and those who inherit wealth should pay their fair share of taxes.

• Individuals and small businesses should spend less time dealing with taxes, and the tax code must be simplified.

With this plan, we can restore sound fiscal management, provide genuine relief to the states, and bring real financial responsibility back into the White House. It’s time for Americans to get some real tax relief, not a plan that gives with one hand while stealing your wallet with the other.

Dr. Dean is a Democratic candidate for president. His Web site is http://www.deanforamerica.com/.