Living by the Initiative and Dying by the Initiative

Abstract:     
In recent years a number of states have seen their tax laws overhauled as a result of voter initiatives, rather than the efforts of tax reform-minded legislators. While voter initiatives seem to be driven more often than not by grassroots and better-organized interests seeking to constrain a state government's taxing and spending options, California voters learned, in the wake of 2009's California Court of Appeals decision in Jensen v. Franchise Tax Board, that successful voter initiatives demanding higher taxes and spending are entitled to as much judicial deference as those demanding reduced taxes and spending.

Number of Pages in PDF File: 5

Keywords: taxes, voter initiatives, grassroots, Mental Health Services Act, Proposition 63, equal protection, separation of powers

Accepted Paper Series