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He decided that it was impossible to balance Alabama's budget without a significant tax increase.
And it was a significant tax increase without any corresponding tax reduction.
"We had a very significant tax increase because there were errors in the tax increase," Dr. Mansdorf said.
On energy, he forced Democrats to abandon a significant tax increase on the oil industry and a requirement that electric utilities use renewable resources.
Rather, the eventual tax reforms are likely to include a significant tax increase on many Americans, and significant tax cuts for those at the very top.
If enacted, the tax -- which now is much lower than New Jersey's (80 cents) or New York State's ($1.50 as of April 1) -- would mark the first significant tax increase in Mr. Rowland's time as governor.
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Reagan himself enacted significant tax increases, offsetting to a considerable extent his initial cuts.
That means significant tax increases, sharp spending cuts, more borrowing -- an unpalatable combination -- or help from Washington that remains elusive.
The budget contains three significant tax increases, all of which Obama mentioned in his State of the Union address.
Mr. Obama has pledged to demand significant tax increases as deficit reduction talks go forward.
Mr. Cuomo has already proposed significant tax increases in the $51 billion spending plan he presented to the Legislature last month.
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