Is Every Tax Cut Kansas?

In the last decade, many states have found opportunities to advance comprehensive tax reform, the kind of changes that broaden tax bases, lower tax rates, and improve economic outcomes. While any tax reform proposal should be judged on the merits of its policy ingredients, recent efforts to join this positive comprehensive state tax reform trend are encountering a rhetorical tactic that I like to call the “Every Tax Cut is Kansas” card. A riff on the logical fallacy of the “straw man,” the strategy is to invoke the Kansas 2012 tax debacle – one of the most problematic state tax reform attempts in recent memory – and insist that other states that engage in any sort of tax reform that lowers tax burdens will have similar calamitous budget consequences as seen in Kansas. Perhaps you have heard argumentum ad Kansas employed before. Take for example this 2014 blog post by our friends and occasional sparring partners at the Center on Budget and…

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