Table A-2
Tax Rate Variables
Change in
Change in
Change in
Change in
Tax Rate
Top Individual
Top Corporate
General Sales
Cigarette Tax Rate
State
Governor
Score
Income Tax Rate
Income Tax Rate
Tax Rate
(cents per pack)
Alabama
Bob Riley (R)
51
0.00
0.00
0.00
26
Arizona
Janet Napolitano (D)
51
-0.50
0.00
0.00
82
Arkansas
Mike Beebe (D)
53
0.00
0.00
0.00
0
California
Arnold Schwarzenegger (R)
53
0.00
0.00
0.00
0
Colorado
Bill Ritter (D)
53
0.00
0.00
0.00
0
Connecticut
Jodi Rell (R)
49
0.00
0.00
0.00
49
Delaware
Ruth Ann Minner (D)
46
0.00
0.00
0.00
91
Florida
Charlie Crist (R)
53
0.00
0.00
0.00
0
Georgia
Sonny Perdue (R)
51
0.00
0.00
0.00
25
Hawaii
Linda Lingle (R)
48
0.00
0.00
0.00
60
Idaho
C. L. "Butch" Otter (R)
53
0.00
0.00
0.00
0
Illinois
Rod Blagojevich (D)
53
0.00
0.00
0.00
0
Indiana
Mitch Daniels (R)
32
0.00
0.00
1.00
44
Iowa
Chet Culver (D)
45
0.00
0.00
0.00
100
Kansas
Kathleen Sebelius (D)
46
0.00
-0.25
0.40
0
Maine
John Baldacci (D)
45
0.00
0.00
0.00
100
Maryland
Martin O'Malley (D)
2
1.50
1.25
1.00
100
Massachusetts
Deval Patrick (D)
45
0.00
0.00
0.00
100
Michigan
Jennifer Granholm (D)
33
0.25
1.09
0.00
75
Minnesota
Tim Pawlenty (R)
47
0.00
0.00
0.00
75
Mississippi
Haley Barbour (R)
53
0.00
0.00
0.00
0
Missouri
Matt Blunt (R)
53
0.00
0.00
0.00
0
Montana
Brian Schweitzer (D)
53
0.00
0.00
0.00
0
Nebraska
Dave Heineman (R)
53
0.00
0.00
0.00
0
Nevada
Jim Gibbons (R)
53
0.00
0.00
0.00
0
New Hampshire
John Lynch (D)
49
0.00
0.00
0.00
56
New Jersey
Jon Corzine (D)
34
0.00
0.00
1.00
18
New Mexico
Bill Richardson (D)
64
-3.30
0.00
0.00
70
North Carolina
Michael Easley (D)
55
-0.50
0.00
0.00
30
North Dakota
John Hoeven (R)
68
0.00
-4.00
0.00
0
Ohio
Ted Strickland (D)
56
-0.32
0.00
0.00
0
Oklahoma
Brad Henry (D)
58
-1.15
0.00
0.00
80
Oregon
Ted Kulongoski (D)
54
0.00
0.00
0.00
-10
Pennsylvania
Edward Rendell (D)
48
0.27
0.00
0.00
35
Rhode Island
Don Carcieri (R)
62
-2.90
0.00
0.00
96
South Carolina
Mark Sanford (R)
45
-2.00
0.00
1.00
0
South Dakota
Mike Rounds (R)
44
0.00
0.00
0.00
120
Tennessee
Phil Bredesen (D)
50
0.00
0.00
0.00
42
Texas
Rick Perry (R)
45
0.00
0.00
0.00
100
Utah
Jon Huntsman, Jr. (R)
71
-2.00
0.00
-0.05
0
Vermont
James Douglas (R)
43
0.00
-1.25
1.00
80
Virginia
Tim Kaine (D)
53
0.00
0.00
0.00
0
Washington
Christine Gregoire (D)
48
0.00
0.00
0.00
60
West Virginia
Joe Manchin (D)
56
0.00
-0.25
0.00
0
Wisconsin
Jim Doyle (D)
45
0.00
0.00
0.00
100
Wyoming
Dave Freudenthal (D)
49
0.00
0.00
0.00
48
Average of 46 states
50
-0.23
-0.07
0.12
40
Note: the changes in income and sales tax rates are the actual changes in the percentage rates. For example, New Mexico's individual income rate was cut
from 8.2 percent to 4.9 percent, thus the table shows -3.3. Also note that South Carolina's income tax rate cut applies only to small businesses. As such, the
governor was given half credit for this cut in the scoring.
11