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  • New Video on TABOR—the Colorado Taxpayer’s Bill of Rights

    New Video on TABOR—the Colorado Taxpayer’s Bill of Rights0

    • January 31, 2017

    Fred Holden (below) and Rob Natelson, both Senior Fellows at the Independence Institute, talk about the famous Colorado Taxpayer’s Bill of  Rights in this interview.

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  • Two Decades of Colorado’s Taxpayer’s Bill of Rights (TABOR)

    Two Decades of Colorado’s Taxpayer’s Bill of Rights (TABOR)0

    • May 23, 2016

    Over two decades have passed since Colorado voters adopted The Taxpayer’s Bill of Rights in 1992. TABOR allows government spending to grow each year at the rate of inflation-plus-population. Government can increase faster whenever voters consent. Likewise, tax rates can be increased whenever voters consent. This Issue Paper analyzes TABOR’s effect on state government spending and taxes by examining three decades: The 1983-92 pre-TABOR decade; the first decade of TABOR, 1993-2002; and the second decade, 2003-12. The final decade included the largest tax increase in Colorado history, enacted as Referendum C in 2005. Decade-2 was also marked by increasing efforts to evade TABOR by defining nearly 60% of the state budget as “exempt” from TABOR.

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