Surplus Expenditures in Colorado

This issue paper examines the disposition of surplus revenue in Colorado. The evidence reveals that special interests now determine the disposition of most of the surplus revenue. The result is less efficient and equitable budgetary decisions than would have been made in the absence of surplus revenue.

IP-10-1999 (September 1999)
Author: Barry Poulson

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Executive Summary:
This issue paper examines the disposition of surplus revenue in Colorado. The evidence reveals that special interests now determine the disposition of most of t he surplus revenue. The result is less efficient and equitable budgetary decisions than would have been made in the absence of surplus revenue.