At least 21 states have already enacted tax cuts this year, and several more reductions are likely to be adopted before the books are closed on this year's legislative sessions. But, from the perspective of the overall state budgets, the great majority of tax reductions are little more than tokens. They allow governors and legislators to claim the mantle of tax cutters, but they will not put much of a dent in state tax collections, nor will they reduce the payments of most taxpayers much.