Mostly for tablets for me it's about size and form factor. I really don't like the bigger tablets I much prefer the 7 inch. I'd start with an iPad mini and a Nexus 7. If you have an iPhone it would be a good idea to spend a little more and go with the iPad mini since all your apps will stay with you and if you want to stay in that ecosystem it makes sense.
If you don't care about that I'd go with the Nexus 7. I haven't played with this years model but I'm hearing rave reviews about the screen quality.
Of course a new iPad mini will be released soon so it all depends on when you buy or what you care about.
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