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Byline: Frank Donatelli , SPECIAL TO THE WASHINGTON TIMES

As the budget season rolls on, a remark- able trend is emerging: States with Republican governors and legislative majorities are balancing their budgets and reforming key programs without raising taxes. Conversely, states with Democratic governors and legislatures are content to raise taxes without basic program reforms. This philosophical and partisan divide focuses on the age-old question of the proper size and scope of government, and Republicans and Democrats are providing starkly different answers.

Republican-led states that have enacted budgets without tax increases include Ohio, Wisconsin, Pennsylvania, Indiana, Maine, Texas and …