Finding the right tax level requires balancing competing interests. Taxes that are too high can discourage both businesses and individuals from economic activity that would benefit many. Taxes that are too low lead to the deterioration of our infrastructure -- roads and bridges, public education and social services for the neediest among us. Also, economic conditions change from year to year so that what was a good balance one year may not be one the next. I am generally opposed to legislation that locks in future tax rates now when conditions in the future are unknowable. I will weigh all the evidence and circumstances before I vote on any budget or tax package.