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The nonpartisan Tax Foundation’s State Business Tax Climate ranks New York last among the 50 states. It’s top income-tax rate for individuals is 8.82 percent, the second-highest in the country.

He named a bipartisan panel led by former Gov. George E. Pataki, a Republican, and former state Comptroller H. Carl McCall, a Democrat, to propose a tax-reform plan that has received mixed reviews.

What’s missing in Mr. Cuomo’s plan to get New York’s job-challenged economy growing again, says Americans for Tax Reform, is a flat-out reduction in the tax rates across the board.

“If Gov. Cuomo is serious about lowering the tax burden on hardworking New Yorkers, he should take steps to lower both the individual and corporate income-tax rates,” ATR says.

He should entirely phase out the “millionaires tax” that he pushed through the Legislature in 2011, which the state Assembly’s Majority Ways and Means staff said was an “unsustainable” revenue source.

Mr. Cuomo’s plan calls for lowering the death tax from 16 percent to 10 percent, but that will still leave New York “as only one of 14 states that imposes any tax on the value of property and assets left to others as a result of dying,” Americans for Tax Reform says. Better to phase it out entirely.

In many respects, his plan is less of a tax cut to help create jobs than a political strategy to help him appeal to upstate voters, where he is weakest, in the fall election.

A Quinnipiac University poll shows him with 76 percent support in New York City, but 49 percent support among voters upstate, where the state’s manufacturing industry is struggling.

The governor should take a page out of the tax-cut plan that was enacted by former New Mexico Gov. Bill Richardson, who advised his fellow Democrats that “we have to be the party of growth and the American dream, not the party of redistribution.”

Mr. Richardson, who served two terms between 2003 and 2011, saw that the surrounding states levied income-tax rates that were much lower than New Mexico’s. He cut taxes across the board, slashing the top income-tax rate from 8.2 percent to 4.9 percent over five years.

Not all of his tax changes nor, especially, his spending policies were right by any means. Still, his state’s economy grew, and Inc. magazine gave him a four-star rating for his pro-growth tax cuts. He created thousands of new jobs and balanced his budget.

Outside of New Mexico, though, Mr. Richardson’s tax cuts were politically unpopular with liberal Democrats when he ran for president in 2008.

I recall a campaign speech he delivered at a Democratic National Committee event in Washington where he touted his tax cuts, only to hear a murmur of hisses in the room.

Barack Obama, with dreams of enacting higher income- and business-tax rates to bankroll his big-spending plans, won the presidency. We see the result in a sluggish economy, weak job growth and shrinking labor force.

Mr. Cuomo is betting that his tax plan will help re-elect him in November and put him into a position to seek the White House after that.

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