Tax and Spending Limits

Lessons from Colorado for States Considering TABOR

Colorado’s so-called Taxpayer Bill of Rights, or TABOR, has contributed to a significant decline in that state’s public services. This decline has serious implications not only for the more than 5 million residents of Colorado, but also for the many millions of residents of other states in which TABOR-like measures are being promoted.  Read more

Related:

• TABOR Has Hindered Colorado’s Ability to Address the Lack of Medical Insurance Coverage for Many Children and Adults in the State
• Podcast: TABOR’s Harmful Effect on States

Background

TABOR is a state tax and expenditure limit that includes the following elements: it is a constitutional amendment; it restricts revenue or expenditure growth to the sum of inflation plus population change; and it requires voter approval to override the revenue or spending limits. In Colorado, where the so-called “Taxpayer Bill of Rights” or TABOR was adopted in 1992, public services have deteriorated significantly.