TABOR: All About the Taxpayer’s Bill of Rights

Rules limiting the legislature’s ability to tax, spend, and/or incur debt appear in the U.S. Constitution and in the constitutions of almost all states. But probably the most famous and most controversial is Colorado’s “Taxpayer’s Bill of Rights,” or TABOR.  TABOR gives the people, voting in referenda, the final say on most state and local […]

All the taxes you cannot see

by Jon Caldara Seeing is believing. So, it’s no wonder many in government prefer to work in the dark. It’s not just that they don’t want us to know what they’re fully doing. They don’t want us to know what we’re fully paying. The reason for this emotional manipulation is clear. If the cost of […]

PERA’s Problems in 2016

Colorado’s Public Employee Retirement Association, PERA, is the public pension plan for Colorado’s state workers and public school teachers, as well as some local government employees. PERA has five major divisions, State Division, School Division, Denver Public Schools Division, Local Government Division, and Judicial Division. Far and away, the two largest divisions are the State and School Division.

PERA’s largest offering is its Defined Benefit plan, which promises lifetime benefits for retirees, based on age at retirement and years worked. It functions in lieu of Social Security for its active members. The plan is funded by a combination of government contributions and member contributions, which vary from division to division. PERA also offers a smaller Defined Contribution plan.

Counting the Cash Again: An Update on Colorado School Finance

School finance is a constant topic of interest in Colorado education discussions. However, the complex nature of school finance means that many do not feel adequately prepared to meaningfully participate in these conversations. In his latest publication, Senior Education Policy Analyst Ross Izard provides the information needed to have honest, accurate discussions of Colorado’s school finance […]

Caldara’s Newsletter 09-27-16 “The conservative argument against Amendment 71”

As someone who has dedicated their career to limiting government and protecting the Taxpayer’s Bill of Rights, I wanted to share the conservative case against Amendment 71 – what we’re calling “Rig the Bar.” Here is my op-ed that was originally published in the Colorado Springs Gazette and later on Complete Colorado. ———————————————- Do you […]

The Colorado Taxpayer’s Bill of Rights

Nearly all American constitutions, federal and state, contain financial restrictions. Some of the state restrictions are very comprehensive. So Colorado’s “Taxpayer’s Bill of Rights” (TABOR) is not as “unique” as both its friends and its enemies claim. But TABOR is probably the most famous provision of its kind.

Anti-TABOR lawsuit almost gone, and it’s about time

This article originally appeared in the Denver Post. The 2011 federal lawsuit to void the Colorado Taxpayer’s Bill of Rights (TABOR) is finally all but over. The U.S. Court of Appeals had twice permitted the case of Kerr vs. Hickenlooper to proceed — but felt compelled to modify its decision after the Supreme Court told […]

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

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.

VIDEO: What is TABOR?

Dr. Paul Prentice, senior fellow in fiscal policy here at the Independence Institute, explains what the Taxpayer Bill of Rights (TABOR) is in one minute!

Supreme Court’s Order Great for TABOR

For a video in which Rob and Justin Longo talk about the Arizona Legislature case and why it is good for TABOR, click here. A slightly abbreviated form of this article first appeared in the Denver Post. The U.S. Supreme Court’s recent order in the case against Colorado’s Taxpayer Bill of Rights (TABOR) is a […]