Christine Todd Whitman won election as New Jersey's governor in 1993 vowing to cut taxes 30% in three years. Now she says it may take four years, not three, and she also is considering higher taxes on gasoline and higher tolls on New Jersey highways. To that extent, her tax program has hit snags that could warn this year's bumper crop of politicians promising lower levies.

George Pataki is running strongly in New York on a pledge to reduce the state's top tax rate by 25% in four years. Other politicians from Maryland to Arizona have pledged to cut taxes if elected. The electorate seems receptive, if recent polls are accurate.

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