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 […]

Is Voting on Taxes Unconstitutional?

A constitutional lawsuit against TABOR would have no objective merit, but the Colorado Supreme Court’s persistent hostility to TABOR might induce it to rule for the plaintiffs anyway.

Bishop: CO Legislature using TABOR refunds to pay for special interest tax benefits

With the public distracted by gun control, abortion, and other hot-button issues, the Democrat-controlled Colorado legislature is quietly advancing nearly two dozen bills to redistribute your taxpayer refund to special interests. The Taxpayer’s Bill of Rights (TABOR) in Colorado’s Constitution requires the state to refund excess tax revenue back to taxpayers. The state cannot spend this surplus […]

Independence Institute Comments on 2nd Initiative 31 Draft Analysis – Income Tax Cut

The state constitution requires the state to produce a voter information booklet, commonly known as the “Blue Book,” on every legislatively referred and citizen initiated measure to appear on the statewide election ballot. The booklet, prepared by Legislative Council Staff (LCS), must provide fair and impartial analysis of each measure. LCS solicits comments from the […]

Independence Institute Comments on Initiative 31 Draft Analysis – Income Tax Cut

Rejected

The state constitution requires the state to produce a voter information booklet, commonly known as the “Blue Book,” on every legislatively referred and citizen initiated measure to appear on the statewide election ballot. The booklet, prepared by Legislative Council Staff (LCS), must provide fair and impartial analysis of each measure. LCS solicits comments from the […]

Federal court dismisses anti-TABOR lawsuit

The court should have dismissed this lawsuit immediately . . . .[But] we at Colorado’s Independence Institute took it very seriously. We anticipated that unscrupulous liberal jurists might seize on it as a way to destroy TABOR.

A Path to Zero Income Tax for Colorado

When an interviewer recently asked Colorado’s Democratic governor Jared Polis what the state’s income-tax rate should be, he answered without hesitation: “It should be zero.” For many Coloradans, this came as no surprise: The effort to chisel away at the income tax has already gained steam in the state. Last year, voters reduced the tax […]