Political Finance and Political Reform: The Experience with State Income Tax Checkoffs

Abstract

This article is a comparative analysis of state income tax checkoff programs adopted between 1973 and 1979 that grew out of the Watergate era and were intended to reform methods of political finance in state elections. The descriptive characteristics of these programs are examined, their economic performance, factors contributing to economic success and program type, and the political behavior of taxpayers choosing whether to exercise the checkoff option and, if so, which suboptions they choose. Finally, a reform model based on recent works is offered as a basis for judging the performance of tax checkoffs. It is suggested that the performance of most checkoff programs falls considerably short of the expectations of the model.