Minnesota gubernatorial hopefuls Mark Dayton and Tom Horner found little common ground Thursday during a debate in Winona, sparring over tax increases, health care and several other issues while also taking shots at Republican candidate Tom Emmer, who was absent.

Horner and Dayton laid out their differing visions for Minnesota to a crowd of more than 150 people at the Winona County Historical Society. Both talked about how to fix the state's budget crisis, create more jobs and reduce health care costs.

One of the few issues DFLer Dayton and the Independence Party's Horner agreed on was Local Government Aid, which both men vowed to preserve. The stance drew applause from the crowd of mostly city officials from around the state in town for the summer conference of the Coalition of Greater Minnesota Cities, which sponsored the forum.

But even that topic led back to the elephant in the room - or not in the room. Winona's forum was the first that did not include all three top candidates.

Dayton addressed it in his opening statement, saying, "I don't think I've ever had so many people thanking me for coming to an event," prompting laughs from the audience. He then implied Emmer skipped the forum for a private fundraiser because of the Republican's plan to dramatically reduce aid to cities.

"I suspect that was a reason a fundraiser was more important," he said.

The lack of the third candidate did not prevent Horner and Dayton from attacking each other's proposals.

On the topic of health care, both men support expanding federal Medicaid to people previously on the state's General Assistance Medical Care program. But Horner criticized Dayton's proposal to study a single-payer health care system, saying it's too expensive and "not politically viable."

"It's not an answer," Horner said. "It's a cop-out."

Horner also stressed holding Minnesotans responsible for their health.

The two duelled over taxes as well. Horner proposed eliminating sales tax on capital equipment purchases, a move he said would promote small business growth. Dayton opposed the move and questioned why taxes would be cut when the state is facing a massive deficit.

Later, Horner pushed Dayton on his proposal to increase taxes for the "wealthy." Dayton said the richest Minnesotans are not paying their fair share of taxes and the increase would generate $4 billion in extra revenue, but Horner said it would hurt the average worker and "rob small businesses of opportunities."

Dayton disputed the claim and took aim at Horner's plan to increase the sales tax. Horner said the plan would tax the wealthy, because they buy the most, and provide the state with a "stable, predictable source of revenue."

The candidates found common ground on other topics. Both support a state bonding bill next year to help stimulate economic growth, and both said the state should repay money "shifted" from school districts. And both talked about the opportunity for the state's next governor to improve Minnesota.

"We're a state of great opportunity, a state of tremendous assets," Horner said. "I see in this time such great opportunity to move Minnesota forward."