Through the campaign South Carolina I will be talking about a reform proposal that I hope will change the debate about taxes. Instead of simply focusing on whether the Bush tax cuts were right or wrong — and which of them should be repealed — I want to spark a bigger discussion about how best to reform taxes to restore fairness and rejuvenate our economy.

Unlike my opponents, I am taking a fresh look at the whole system — not just at the tilted distribution of President Bush’s tax cuts, but also at the consequences. The fact is that under this president, the middle class in South Carolina and around the country is being forced to shoulder more and more of the costs of government. That’s not right. And as president, I will change it — by giving South Carolina’s middle class a real tax cut.

Let’s look at the facts. By 2010, the share of federal taxes paid by the top 1 percent of taxpayers will fall 2.4 percent. That’s a shift of almost $40 billion per year onto the middle class. And thanks in large part to the growth of corporate tax loopholes and tax avoidance schemes, the share of taxes paid by corporations is falling even faster.

On the other hand, the share of the tax burden paid through the regressive payroll tax is growing — up to 40 percent of all tax receipts today. That’s particularly important when you consider how that bill is divided. For a single mom in Columbia making $30,000 a year, 100 percent of her income is subject to the payroll tax; for someone making $900,000, less than 10 percent is taxable.

It is particularly unfair to accelerate this shift, as the Bush tax cuts have done, when average South Carolina families are already under tremendous economic stress. More than 68,000 jobs have been lost in the last three years. The poverty rate has risen steadily up to 15 percent today. Health care costs are up 19 percent. And college tuition is up 15 percent.

My tax reform plan is uniquely focused on easing this squeeze on the middle class — and restoring fairness and integrity to the tax code. In fact, my plan is the only one to cut income taxes for the middle class — 98 percent of all taxpayers will get a tax cut. For people in South Carolina, that means more than 1.3 million middle-class families and individuals will get a tax cut. And 90 percent of small business owners — more than 200,000 in the state — will see relief as well.

How does it work? It’s simple. I’d condense the six income tax brackets we have now into five, lowering the rates for almost every taxpayer, and asking those who can afford it to pay more. As a result, a married couple in South Carolina making $50,000 could save up to $500 a year. A married couple making $75,000 could save up to $1,000. And a married couple making $100,000 could save up to $1,500.

And to make sure corporations pay their fair share, I plan on taking aggressive steps to close corporate loopholes, crack down on wasteful corporate subsidies and eliminate abusive tax shelters.

My plan is also focused on getting our budget back in balance and our economy back on track. George W. Bush’s one-note strategy for growing the economy has been cutting taxes, and that has helped give him the worst job growth record of any president since Herbert Hoover. This president has no plan whatsoever to reduce the deficit he’s run up — which is projected to reach half a trillion dollars this year and continue to drain the entire Social Security surplus for the next several years.

My tax reform plan, in contrast, is part of a larger growth strategy that will help dig us out of this hole — and foster a climate in which South Carolina businesses will grow and create jobs. That strategy starts with a plan to reduce the deficit each year and balance the budget within eight years. To get there, my tax reforms will be paired with tough spending limits — such as capping non-defense spending and phasing in new programs I am proposing as we can afford them.

In addition, my growth strategy calls for: 1) cutting taxes for businesses to spur investment; 2) strengthening our investment in innovation and education, the keys to future economic growth; 3) taking aggressive steps to protect and revitalize our manufacturing sector; and 4) making a strong commitment to fair trade and opening new markets.

My economic plan would provide a fresh start for South Carolina, and America, in this new century.

Sen. Lieberman is a Democratic candidate for president. His Web site is http://www.joe2004.com/.