Iowa
Tom Vilsack, Democrat
Legislature: Republican
Final-Term Grade: C
Final Overall Grade: C
geted to specific interest groups, not the broad-
Tom Vilsack leaves office with the hope of
based, growth-enhancing sort that Iowa needs.
winning the Democratic presidential nomina-
In his second term, Vilsack continually pro-
tion in 2008 on a fiscally moderate record as
posed raising taxes by closing "loopholes" in
governor of Iowa. The reality is that Vilsack was
state business taxes. He eventually endorsed
a chief executive who, if left to his own devices,
lowering the sales tax rate to offset a proposed
would have been a pro-tax Democrat. Vilsack
expansive of the tax base, but he simultaneous-
included some sort of tax increase in almost
ly proposed a tripling of the cigarette tax. In
every budget he proposed as governor. The leg-
reality, the only thing that protected the wallets
islature refused to pass every one he sent to it,
of Iowa taxpayers wasn't Vilsack's supposed fis-
and he in turn vetoed every income tax cut that
cal moderation. It was a legislature unwilling to
the legislature sent to him. The tax cuts that
rubber-stamp his expensive schemes.
Vilsack preferred tended to be small and tar-
Kansas
Kathleen Sebelius, Democrat
Legislature: Republican
First-Term Grade: D
the sales tax rate from 5.3 percent to 5.7 per-
Kathleen Sebelius finishes her first term
cent by 2007, a 5 percent "surcharge" on state
with a grade influenced heavily by her insis-
income taxes, and a property tax increase.
tence on proposing tax hikes on her states'
The legislature killed the governor's propos-
residents who already labor under one of the
al. In November 2004, Sebeliuis set the stage
20 highest tax burdens in the nation. During
for a battle over health care funding by pro-
her campaign, she vowed to veto any tax
posing a 50-cent per pack increase in the cig-
increases. Sebelius's first budget was effective
arette tax. In 2005 she said that she regretted
at keeping spending at a moderate clip, and
not fighting harder the previous year for her
she didn't propose any tax hikes. But over the
tax hikes and planned to redouble her efforts
past two years, general fund spending has
that year. The legislature again rebuffed her.
expanded by an annual average of almost 6
As she runs for reelection this year, Sebelius
percentage points above and beyond popula-
can no longer credibly claim she is the anti-
tion plus inflation. In 2004 Sebelius pro-
tax candidate.
posed a tax hike that included an increase in
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