1st Edition

Taxing the State The Politics of Changing Taxes in the American States

By Richard F. Winters Copyright 2026
408 Pages 30 B/W Illustrations
by Routledge

408 Pages 30 B/W Illustrations
by Routledge

408 Pages 30 B/W Illustrations
by Routledge

Taxing the State: The Politics of Changing Taxes in the American States is a comparative analysis that explores the socioeconomic and political causes and effects of tax policy and budget spending at the state level. The chapters analyze the level of taxation as political action undertaken by the state. Richard F. Winters makes a key contribution to the politics of taxation by examining the... Read more

List of contributors

Foreword

Introduction: thinking about taxing and spending in the American States

Richard F. Winters

I. Taxing politics

1. Decomposing the aggregates and deconstructing the composites of taxing and spending in the American States

Richard F. Winters

2. Political choice, taxing, and expenditure change:  how, why, and when spending drives taxing . . . and vice versa

Richard F. Winters

II. How party and ideology shape taxation

3. Taxing or not-taxing as variables

Richard F. Winters

4. Tax policy changes in the American States

Carlisle Rainey, Kevin Stout and Richard F. Winters

5. Varying political party control and tax changes

Richard F. Winters

6. Party and ideology in governors in shaping tax changes

Richard F. Winters, Nicholas Dominguez and Tyler E. Frisbee

III. Non-obvious taxing and spending

7. The obscure tax of corruption in the American States

Richard F. Winters and Amanda Tomlinson

8. Preferences matter: how charitability preferences as expressed by behavior affect spending and, therefore, taxing

Richard F. Winters and Dan Rygorsky

IV. Assessing the consequences of taxing via individual-level data

9. The individual politics of taxes and the vote
Brian G. Stults and Richard F. Winters

V. Electoral consequences of taxation are attenuated via electoral strategies

10. “Governor Quits!” the strategic personal & political economy of foregoing re-election

Richard F. Winters and Melissa Rich-Marroncelli

11. “Forget about all that ‘read my lips’ stuff, OK?”: the short history of gubernatorial election and re-election strategies in the face of new tax programs

Richard F. Winters

VI. Conclusion: politics and taxing

12. On why government taxes in the American States are rationally too small and poorly distributed

Richard F. Winters

 

Biography

Richard F. Winters taught for forty‑three years and retired as the William Clinton Story Remsen Class of ‘43 Professor Emeritus of Government at Dartmouth College. He now lives in Oakton, VA, and Williamstown, Massachusetts, where he is also a research associate with the Department of Political Science at Williams College.