Tap the Power: Taxpayer Bill of Rights (TABOR)

Tap the Power

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Publications available from the Theobald Legislative Library

Taxpayer Bill of Rights (TABOR)

Compiled by Eileen Snyder, April 2005

This bibliography lists print and electronic resources on the Taxpayer Bill of Rights (TABOR). Because Colorado was the first state to pass a TABOR amendment (in 1992), most states now considering a TABOR amendment to their own constitution are studying its effects in Colorado. For this reason, many of the resources listed here focus on Colorado.

An Analysis of 1992 Ballot Proposals / Colorado Legislative Council, 1992, Research Publication no. 369. (342.34/C7/1992) Includes an analysis of the original TABOR proposal.

Budget Facts - True or False? / Colorado Office of State Planning and Budget, October 2003. Argues that Colorado's budget crisis has been exaggerated, and that TABOR was not responsible for the state's budget shortfall. www.state.co.us/gov%5Fdir/govnr%5Fdir/ospb/specialreports/budgetfacts-10-23-03.pdf

Coloradans Support TABOR Amendment Limits on Taxes and Government Spending / Floyd Ciruli, Ciruli Associates, February 19, 2003. An analysis of a 2003 Ciruli Associates survey asking whether Colorado residents supported revenue and spending limits. www.ciruli.com/polls/tabor03.htm

A Colorado Example: What TABOR Could Mean for Public Education in Wisconsin / Wisconsin Council on Children & Families, June 1, 2004. (371.32/W762) Compares spending on public K-12 education in Colorado and Wisconsin. www.wccf.org/pdf/TABOR_education.pdf

Colorado Is the Model, Not New York or "Taxachussetts" / Peter Ferrara, Virginia Club for Growth, April 2004. Argues that Virginia should adopt a TABOR modeled on Colorado's. www.virginiaclubforgrowth.org/articles/PF_Colorado.htm

"Colorado: Struggling With Cause and Effect" / State Policy Reports, March 2004, v. 22, no. 6, p. 8-13. (328/St1/2004/ v.22/no.6) Discusses the effect of TABOR on Colorado's economy and the size of its government.

"Letter to the Editor" / State Policy Reports, April 2004, v. 22, no .8, p. 13-15. (328/St1/2004/v.22/no.8) Colorado's Budget Director disputes the findings in "Colorado: Struggling With Cause and Effect".

Comparing the Health Care Systems in Wisconsin and Colorado / Wisconsin Council on Children & Families, April 2004. (614.01/W757) www.wccf.org/pdf/TABOR-WI-CO.pdf

"Fiscal Folly?" / Chris Frates, National Conference of State Legislatures, State Legislatures, January 2005, v. 31, no. 1, p. 20-23. (328.11/N214/2005/v.31/no.1) "Colorado can't claw its way out of a severe fiscal crisis because of its TABOR amendment, which has the state slashing programs while refunding taxes. Although it has its supporters, others say it has to change." - p. [3]

"Nuts and Bolts of TABOR" / Ronald K. Snell, National Conference of State Legislatures, State Legislatures, January 2005, v. 31, no. 1, p. 24-25. (328.11/N214/2005/v.31/no.1) "Colorado voters approved a constitutional amendment that limits the growth of government like nowhere else." - p. [3]

"Optional Illusions" / Alan Ehrenhalt, Governing, June 2004, v. 17, no. 9, p. 6, 8. (336.21/Eh8) The author concludes that Colorado government is coping with voter-approved initiatives (including TABOR) which will curtail public services and endanger the state's financial situation. www.governing.com/articles/6assess.htm

"Putting the Lid On: How Wisconsin Can Cap Its Spending" / Richard G. Chandler, Wisconsin Policy Research Institute, WI: Wisconsin Interest, Winter 2005, v. 14, no. 1, p. 15-20. (354.1/W752/2005/v.14/no.1) Suggests that spending limits are the best way to curtail government spending. www.wpri.org/WIInterest/Vol14no1/Cha14.1.pdf

Questions on TABOR / Colorado Legislative Council, March 3, 2003. (336.1/C7a) Responds to questions about how TABOR works and its effects on Colorado's economy.

Reforming TABOR in Colorado / Michael New, Cato Institute, May 2, 2004. Discusses current attempts to reform TABOR in Colorado and warns that weakening the spending limits may have negative consequences. The Cato Institute has a number of other publications about tax and expenditure limitations on its Web site. www.cato.org/pub_display.php?pub_id=2637

Schedule of TABOR Revenue / Colorado Office of the State Auditor, September 2004. (336.1/C7/2004) "This report contains the results of the financial audit of the Schedule of TABOR Revenue as of June 30, 2004 and 2003." - letter of transmission. www.leg.state.co.us/OSA/coauditor1.nsf/All/D25AC0EF0C2DC04F87256F230063F2B6/$FILE/1666%20TABOR%20Revenue%20Sept%202004.pdf

"Symposium: Wisconsin Tax Policy - Proceedings of a Colloquium at Marquette University Law School" / Michael K. McChrystal, editor, Marquette Law Review, 2004, v. 88, no. 1. (328/M34/2004/v.88/no.1) Includes articles discussing TABOR.

"TABOR: A Taxpayer Bill of Goods" / John R. Corlett, Wisconsin Counties, March 2005, v. 69, no. 3, p. 28-29+. (352.9/W75/2005/v.69/no.3) Discusses the pitfalls of Ohio's proposed TABOR law, using Colorado as an example.

[TABOR Issues] / Center on Budget and Policy Priorities. www.cbpp.org

Colorado's Fiscal Problems Have Been Severe and are Likely to Continue: Colorado's Stringent "TABOR" [Taxpayer Bill of Rights] Limit Has worsened the Problems, March 2004 (336.1/C33c)
The Flawed "Population Plus Inflation" Formula: Why TABOR's Growth Formula Doesn't Work, January 2005 (336.1/C33d)
Public Services and TABOR in Colorado, January 2005 (336.1/C33e)

The TABOR Surplus and TABOR Refund Mechanisms / Colorado Office of State Planning and Budgeting, September 2004. Describes how surplus revenue is returned to Colorado citizens under TABOR. www.state.co.us/gov%5Fdir/govnr%5Fdir/ospb/specialreports/taborsurplus-sep2004.pdf

TABOR: The Taxpayer's Bill of Rights / Colorado Office of State Planning and Budgeting, September 2004. Argues that TABOR has not been responsible for recent budget shortfalls in Colorado. www.state.co.us/gov%5Fdir/govnr%5Fdir/ospb/specialreports/tabor-sep2004.pdf

TABOR Unintended Consequences: Lessons Learned from Other States / Wisconsin Alumni Association. Discusses possible negative consequences of TABOR. www.uwalumni.com/BAN/taborlessons.html

"Taxpayers Bill of Rights is Pushed Beyond Colorado" / Kathleen Hunter, Pew Charitable Trusts, Stateline.org, March 17, 2005. Supporters of TABOR in Colorado promote the legislation to other states despite Colorado's troubles. www.stateline.org/live/ViewPage.action?siteNodeId=136&languageId=1& contentId=19214

The Taxpayer Bill of Rights (TABOR): A Solution to Wisconsin's Fiscal Problems or a Prescription for Future Fiscal Crises? / Andrew Reschovsky, April 2004 (Revised August 31, 2004). (UW/RML/t) (noncirculating). A revision of the original article that appeared in the Marquette Law Review "Wisconsin Tax Policy Symposium" issue. www.lafollette.wisc.edu/publications/otherpublications/economics/2004/TABOR-solution-or- prescription(revised).pdf

"The Trouble with TABOR" / Jeff Mayers, Wisconsin Policy Research Institute, WI: Wisconsin Interest, Fall 2004, v. 13, no. 3, p. 21-25. (354.1/W752/2004/v.13/no.3) Discusses the failed attempt to give "first approval" to a Taxpayer Bill of Rights amendment to the Wisconsin Constitution in 2004 and what it might take to pass the legislation in the 2005 session. www.wpri.org/WIInterest/Vol13no3/May13.3.pdf

"Trusting the Public: The Case for a Taxpayer Bill Of Rights" / Charles J. Sykes, Wisconsin Policy Research Institute, WI: Wisconsin Interest, Winter 2005, v. 14, no. 1, p. 7-13. (354.1/W752/2005/v.14/no.1) Sykes lays out the benefits of TABOR for Wisconsin. www.wpri.org/WIInterest/Vol14no1/Syk14.1.pdf

Recommended Web Sites

www.highroadnow.org/low_road/tabor/resources - The American Legislative Issue Campaign Exchange (ALICE) TABOR resources page lists resources opposing TABOR.

www.americansforprosperity.org - Americans for Prosperity Foundation. Provides links to articles in favor of TABOR.

www.thebell.org/TaborFP.html - The Bell Policy Center offers reports opposing TABOR in Colorado.

www.crgnetwork.com/isstabor.asp - CRG (Citizens for Responsible Government) Network. Provides information and resources in favor of TABOR in Wisconsin.

www.heritage.org/Research/Budget/bg1793.cfm - The Heritage Foundation. The conservative think-tank calls for a federal version of TABOR.

http://i2i.org - The Independence Institute, a Colorado-based public policy research institute. Includes articles and editorials in favor of TABOR in Colorado.

www.witabor.org - United Wisconsin for a Taxpayer Bill of Rights. The Web site of a group set up specifically to advocate for TABOR in Wisconsin.

www.wiscities.org/TABORbkg.htm - The Wisconsin Alliance of Cities offers a list of resources in opposition to TABOR.

BadgerLink: www.badgerlink.net

Search the ProQuest Newspapers database and ProQuest's Wisconsin Newsstand. Numerous articles about TABOR have appeared in Wisconsin newspapers. Suggested search terms: "Taxpayer Bill of Rights" and Wisconsin, TABOR and Wisconsin.


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