OVERLAND PARK — The inaugural debate of all three candidates for Kansas governor Friday fulfilled political expectations by sounding more like crashing cymbals than a unified sunny-skies drumbeat.

Republican Gov. Sam Brownback, Democratic nominee Paul Davis and Libertarian Party candidate Keen Umbehr expressed in polite terms their distinct differences for Chamber of Commerce members in Johnson County. It is good news for Kansas voters seeking options Nov. 4.

Umbehr, an Alma attorney with a career arc carrying him from trash collector to courtroom, said Kansas must reject polices created by Brownback that eliminated income taxes for owners of 190,000 businesses and passed the burden of paying for state government to 1.4 million wage earners.

He proposed a radical alternative: Repeal all state income taxes. Replace the revenue with a 5.7 percent sales tax on all goods and services. He would bring state government to a standstill if the Legislature ignored the idea.

"You fix this problem first," Umbehr said. "Otherwise, I veto every single piece of legislation. Let me repeat. I will veto every bill."

Brownback, a Topeka Republican who easily won election as governor nearly four years ago, ignored Umbehr's tax advice and concentrated much of his message on Davis. Brownback pledged to stick with the supply-side formula designed by economist Arthur Laffer that slashed Kansas income taxes for individuals and businesses in a quest to trigger job expansion.

"You're hearing three different directions," the governor said. "I'm a Reagan-style Republican and he’s (Davis) an Obama-style Democrat. He’s supported tax increases across the board. I know it’s not the way to grow. We can do this, guys. You don't have to go back to the high-tax model."

Davis, who has served a dozen years in the Kansas House and works as a Lawrence attorney, said the governor’s economic strategy wasn’t delivering adequate job numbers and was depriving the state of revenue to invest in essential education and transportation programs.

He said the governor’s budget trajectory was plunging the state toward a $1.3 billion deficit within five years, and time had come for election of a chief executive who grasped needs of business.

"Today," Davis said, "the governor gave you a lot of excuses, did a little name calling and blamed a lot of others for problems he’s created. The last time he was on a private-sector payroll was when the Kansas City Royals were defending their World Series championship in 1986."

The candidates took the stage in front of guests of the Johnson County Public Policy Council after release of the third statewide poll this week indicating Davis held a 4 percentage point lead over Brownback.

Under the debate format, each candidate was asked the same question and given time to answer. Candidates were permitted to deliver opening and closing statements.

Brownback got the conversation rolling by telling the residents of Johnson County — the state's most wealthy county — that Davis would be reaching into their wallets for cash to finance statewide improvements to Kansas public schools. The governor proclaimed, but Davis rebutted, that the Democratic candidate would propose a sales tax on services if elected.

"He talks about more spending for schools, but he’s not talking about your schools. He is talking about your money," Brownback said.

Brownback criticized Davis for voting against a 2014 bill that added to state funding for K-12 schools, an action required to comply with a Kansas Supreme Court order that state funding was unconstitutional. The GOP included a provision allowing districts to expand property tax collections for schools.

"I believe in public education," the governor said. "That’s why we put record amounts of money into the system. I also believe that’s why you’ve got to have local control. That’s why I fought (for) and signed the local-option budget, which Representative Davis voted against."

Davis said he opposed the final version of that legislation because it included unnecessary policy reforms, including elimination of a law allowing tenured teachers to have dismissal decisions reviewed. He said it was another attempt by Brownback to "beat down teachers."

"Governor Brownback and his allies in the Legislature decided to take a cheap shot at the 35,000 public school teachers we have in this state," Davis said.

Davis said the Republican governor worked persistently to undermine funding of the state's 10-year highway transportation and infrastructure program. Three studies suggest the plan adopted by a bipartisan coalition of lawmakers in 2010 would generate 175,000 jobs, he said.

"Unfortunately, Governor Brownback has taken $1 billion out of that proven job-creating program to subsidize his tax experiment that just isn't working," Davis said.

Umbehr said Brownback shouldn't rely on tax breaks to attract new businesses to Kansas.

"These programs are buying friends. They're not buying businesses," the Libertarian candidate said. "When the incentives are gone, they’re gone. Businesses should be competing for customers, not more government programs."

Brownback said he felt like the three-person debate had turned into a two-on-one event. Neither Davis nor Umbehr endorsed the administration’s aggressive reductions to income taxes.

"I need to correct the governor," said Umbehr, raising again his flat-tax idea. "It’s not two against one, it’s 1.4 million against the one. This tax policy makes tax slaves out of 1.4 million wage earners. The way to economic growth is to put more money in wage earners’ pockets. It’s called trickle-up capitalism."

Brownback predicted Davis would expand Medicaid in Kansas, which is permitted under the federal health insurance reform law known as the Affordable Care Act or Obamacare. Umbehr lauded the governor’s decision to deny Medicaid benefits to as many as 100,000 Kansans.

The governor referenced a study projecting Medicaid costs for the state would grow $550 million over 10 years without eligibility expansion, but grow $1.3 billion in a decade if the applicant pool was broadened under Obamacare rules.

"He doesn't want you to know the truth. The truth is he's going to come to Johnson County," Brownback said, referring to Davis. "He's going to come here and take the money out of this economy."