Top Denver Post Columnist Exposes Weakness of Anti-TABOR Theory

Veteran Denver Post (and former Rocky Mountain News) columnist Vincent Carroll writes here about the overweaning ambition of those who support the anti-TABOR lawsuit. That lawsuit claims that because Colorado’s Taxpayer Bill of Rights (TABOR) imposes fiscal limits on the power of the state legislature—that is, restricts lawmakers’ power to tax, spend, and borrow— it […]

Independence Institute Moves to Protect TABOR in U.S. Court of Appeals

The Independence Institute is once again defending the Colorado Taxpayers Bill of Rights against attack. II has filed an amicus curiae (“friend of the court”) brief with the U.S. Court of Appeals, shooting holes in the plaintiffs’ claim that allowing the people to check the state legislature’s financial powers is somehow “unrepublican.” The national think […]

Tax and Spending Limits: Theory, Analysis, and Polic

Tax and spending limits (TELs) are budgetary rules that determine how much taxes and/or expenditures can increase from one year to the next. TELs can be statutory or constitutional rules. Statutory TELs can be modified by legislative action, while constitutional TELs can only be modified by a majority vote of citizens. TELs may originate through a legislative statute or referendum, or they may be initiated by citizens in states that provide for this form of direct democracy. TELs are now in place in 26 states.