Policy Documents

A Decade of TABOR - Ten Years After: Analysis of the Taxpayer's Bill of Rights

Fred Holden –
June 1, 2003

TABOR (the Taxpayer’s Bill of Rights) is a constitutional amendment for tax-and-spending limitation. It was passed in 1992 by Colorado voters and is contained in Article X, Section 20, of the state constitution. Its stated mission is to “reasonably restrain most the growth of government.” It allows only those tax rate increases approved by voters; while fees are not directly restricted, state government spending is limited to the growth of Colorado’s population plus inflation in the prior year.

In TABOR, Colorado has the strictest tax-and-spending limitation of the 50 states. This Issue Paper analyzes TABOR’s effect on Colorado, contrasting taxing and spending before and after enactment of TABOR.