The Cato Institute has released its annual Governors Score Card, giving Kansas Governor Kathleen Sebelius an overall grade of “D” in terms of tax and spending policies. To her credit, the Cato Institute says Gov. Sebelius has supported a number of business tax cuts, but large spending increases are what brought the grade down. Below is the a summary of Kansas’ report from the Cato Institute.

Kansas

Kathleen Sebelius, Democrat

Legislature: Republican

Took Office: January 2003

Grade: D  

Kathleen Sebelius has supported tax increases during her tenure, but she has also supported a number of pro-growth tax cuts. 

In 2004, she proposed a temporary increase in the sales tax rate that has turned out to be permanent, and more recently she has supported cigarette tax increases. However, Sebelius has also supported an impressive list of business tax cuts, including reductions in corporate income taxes, unemployment compensation taxes, and business property taxes. 

She has also supported repeal of the estate tax and repeal of the corporate franchise tax, which is being phased out by 2011. With these cuts, the governor has made Kansas more attractive for business investment. It is on spending where Sebelius dragged down her grade by presiding over per capita budget increases averaging about 7 percent annually since 2003.