The Colorado Taxpayer's Bill of Rights
The Independence Institute, IP-3-2016
78 Pages Posted: 12 Jan 2017
Date Written: January 8, 2017
The Colorado Taxpayer's Bill of Rights (TABOR), which requires public votes before most tax and debt increases and before some spending increases, is probably the best known of the many "tax and expenditure limitations" in the state and U.S. constitutions. This book-length treatment, published by the Independence Institute as an issue paper, explains TABOR's history, original meaning, and what remains of its legal force. It also includes recommendations for strengthening and rationalizing TABOR.
Keywords: TELs, state constitutional law, tax and expenditure limitations, taxpayer's bill of rights, Colorado Constitution
JEL Classification: K1, K10, K30
Suggested Citation: Suggested Citation