IB-2011-D (October 2011)
Author: Penn Pfiffner

PDF of full Issue Backgrounder
Scribd version of full Issue Backgrounder
Introduction:

Colorado’s Proposition 103 will raise state taxes $532 million in the first year and about $2.9 billion in the first five years.  It proposes to raise the income tax rate on individuals and families, as well as small businesses, and simultaneously to raise the state sales tax rate.  Proposition 103 is the only state issue on this fall’s ballot.