It's a direct response to the preemptive criticism that Faso has made the centerpiece of his campaign.

(Proposed drinking game for tonight's gubernatorial debate: One shot every time Faso says Spitzer will raise taxes; one shot every time Spitzer says he'll change Albany.)

The ad is more substantive than previous spots, but even if it neutralizes the tax issue, it still leaves plenty to argue about. One issue, for instance, is Spitzer's plan to invest in education, presumably by settling the Campaign for Fiscal Equity lawsuit and steering billions of dollars to New York City public schools.

Spitzer says the city should chip in about 40% of the cost of that new funding; Mayor Bloomberg has said the city shouldn't pay one cent. Faso, by comparison, said he wouldn't spend any money to fund the CFE decision.

-- Azi Paybarah