Split Decision: Two New TABOR Cases

The Colorado Supreme Court, in a break with its long hostility to TABOR, finally did the right thing.
The Case Against a ‘Progressive’ Income Tax in Colorado

The battle over Colorado’s future tax system has officially begun, and the stakes for families, businesses, and the state’s economy couldn’t be higher. Backed by a coalition of advocacy groups that consistently push for higher taxes as the solution to Colorado’s challenges, the Bell Policy Center submitted proposed language for the 2026 ballot that would […]
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.
HJR 1023: Colorado lawmakers’ constitutional ignorance on display

When the federal government certified the Colorado Constitution as “republican” in 1876, the Colorado constitution limited the legislature more than TABOR does.
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 […]
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 […]
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

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 […]
Backgrounder: $617 million in Hidden Taxes from 2021 Session
With the 2021 Colorado regular legislative session concluded, lawmakers have approved tax and fee increases on Coloradans of up to $617 million annually without voter consent. The new revenues are enough to give every schoolteacher in Colorado a $11,343.65 per year raise. The tax and fee increases amount to an average of $430 per year […]
Denver, Colorado Sales Taxes Increased Without Voter Consent

Denver’s 2021 budget reveals that the city expects to collect $14 million in new sales tax revenues this year by taking advantage of a 2018 United States Supreme Court ruling for the first time. The State of Colorado began collecting new sales tax revenues under the same scheme in 2019. These tax increases have come […]