Revenue patterns in the U.S. States: an empirical re-examination of partisan policy views

Abstract

This paper empirically evaluates partisan policy influences on state-level general fund revenue changes in all 50 American states for the period 1988 to 2004. Contrary to the earlier literature on partisan tax policy in the U.S., I find no substantially meaning- ful evidence to back up the claim of a systematic difference in general fund revenue changes depending upon state governors' party affiliation.