Title: Are U.S. State Tax Policies Increasingly Polarized? (joint with Sarah Robinson).

Abstract: Using data on U.S. state tax policies from 1910 to 2022, we study to what extent political polarization permeates U.S. state tax policies. Our comprehensive analysis considers a variety of tax measures and definitions of "Democratic" vs. "Republican" states. We document a small increase in tax policy polarization in recent decades, particularly for personal and corporate income, as well as cigarette taxes, and among states with stable political regimes. However, we find that current levels of polarization are not unique relative to the past. Furthermore, the timing of polarization varies widely across tax policies, and is not consistent with measures of increasing political polarization from the literature.