Leviathan by Loophole: the Growth of Colorado’s State Government After TABOR

Click here for a one-page summary of the report. Introduction and Key Findings In 1992, Coloradans passed Amendment 1 to enshrine Article X, Section 20, known as the Taxpayer’s Bill of Rights (TABOR), in the state constitution.[1] The preferred interpretation of the measure, as stated in the ballot language, was to “reasonably restrain most the […]

Five fiscal policy issues to watch in the 2023 legislative session

Voters gave Colorado Democrats a decisive victory in this year’s state races, yet they also passed Independence Institute’s income tax cut by approving Proposition 121. While they elect left-of-center candidates, they continue to expect low taxes and fiscal restraint by their government. As recently as 2018, Republicans controlled the Colorado senate and served as a […]