As always, I felt whacked by April 15. Now that I'm recovering from the annual tax hit, I've started thinking about what fiscal responsibility means in government. Many Americans think that cutting taxes and government is the only fiscally responsible thing to do. But, this year, I think the reverse is true.

As a family, we try to plan ahead for tough times, saving for a catastrophic illness, a new car when the old one gets smashed or a lay-off. We all know our financial circumstances could change overnight, leaving us struggling with debt or unable to provide for our families.

Unfortunately, neither our state nor federal government had the prudence most families have. Three years ago, a new governor and the Colorado Legislature couldn't wait to cut taxes, certain that good times were here to stay. Last year in Washington, Congress followed suit with a huge tax cut, mindless of the signs of looming recession. Reelection rhetoric trumped common sense.

Now, Colorado, which must have a balanced budget, faces a $1 billion shortfall in revenues while the federal government, able to borrow freely, is back to deficit spending. Colorado is in a real bind because the TABOR amendment requires voters to approve tax increases. And that's not going to happen, especially in a troubled economy.

Even more problematic for Colorado is the ratchet-down effect of TABOR. The constitution allows revenues and spending to increase by population growth plus inflation. But, if state spending falls, so does the base for next year's budget. In simple terms, if you made and spent $100 last year and growth plus inflation were 5%, you could expect to spend $105 this year. But, if your earnings and spending fell to $95 this year, with 5% growth, you could only make and spend $99.75 next year. Chances are, though, your expenses would be going up, not down.

On the federal level, Congress and the Administration squandered a budget surplus just when our national needs were growing. Deficit spending may be possible, but it's bad fiscal policy. In the past, huge federal borrowing has sucked capital out of the productive economy, raising interest rates and reducing investment in goods, services and jobs.

I'm just as happy as everyone else to pay lower taxes. But, I've got some big worries right now. In my view, governments have some basic responsibilities. First and foremost, their job is to protect people. Local, state and federal agencies are hard-pressed today to protect us from terrorism, much less to do their jobs as crime-fighters, law-enforcers and defenders of our country. Budget crises make their jobs harder.

In our democracy, government also has a responsibility to educate our children, ensure the basic infrastructure for economic well-being and provide at least a minimal safety net for those in greatest need. We need only look to a country like Afghanistan to see the havoc and destruction wrought by a lack of government institutions and the rule of law. We can debate the taxes required and the amount and allocation of money to be spent on these responsibilities, but we cannot do without them.

Now, Colorado's earlier tax cuts mean that Governor Owens cannot deliver on a number of his promises, most notably to improve our collapsing transportation system. That's bad news for all of us who drive our crumbling highways, dodging construction barriers and weary drivers. The state may also have to renege on its pledge to help poor school districts replace dangerous buildings.

Steep increases in health care costs may force cuts in Medicaid, the health insurance program that serves our poorest children and provides nursing home care for impoverished seniors. And, Congress is unlikely to help elderly Americans buy prescription drugs, forcing many of them to choose between food and medications.

Government has a responsibility to be fiscally prudent in order to meet our society's needs, from ensuring a skilled workforce to protecting us from external threats. Responsible government means acting for the long-term benefit of every American, not the short-term reelection hopes of politicians.