Source: James Alm, Steven M. Sheffrin, Public Finance Review, Published online before print November 4, 2016
From the abstract:
State tax reform is fundamentally different than federal tax reform. States are continually modifying their taxes to meet revenue challenges and to cope with the changing structure of the national and regional economy. Most state tax reforms are modest affairs and not major rewrites of the tax codes. Reforms must consider the existing institutional structure of the state, economic policies, and the politics of the current state situation. Nonetheless, there are some common themes in reforms across the states, including expanding the sales tax base to include services, and broadening the base for income taxation.