MADISON, Wis. -- There are a lot more questions than answers about a pending state budget shortfall that could lead to higher taxes or deep cuts.

The shortfall could be $400 million or more, state officials said.

Deep spending cuts might be needed, but no one's saying yet what they might be.

State jobs might have to be held open. but for now, layoffs aren't being discussed.

Few state officials have dared talk about another option to right the ship -- raising taxes.

Democratic Gov. Jim Doyle is promising not to increase taxes to solve the shortfall, and Republican lawmakers have been adamant about taxes not being raised.

But Doyle's administration is being tightlipped about how they will actually do it, saying they need to wait for official revenue estimates that are coming out in mid-February.