The Colorado Taxpayer's Bill of Rights

The Independence Institute, IP-3-2016

78 Pages Posted: 12 Jan 2017

See all articles by Robert G. Natelson

Robert G. Natelson

Independence & Montana Policy Institutes

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

Natelson, Robert G., The Colorado Taxpayer's Bill of Rights (January 8, 2017). The Independence Institute, IP-3-2016. Available at SSRN:

Robert G. Natelson (Contact Author)

Independence & Montana Policy Institutes ( email )

727 E. 16th Ave.
Denver, CO 80203
United States
303-279-6536 (Phone)


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