Source: Law & Liberty
by Robert G Natelson
“Tax and expenditure limitations in state constitutions — known to cognoscenti as ‘TELs’ — vary in their scope. But if effective in curbing government fiscal powers, they are invariably controversial, and courts and legislatures regularly seek ways to undermine them. The average effective lifespan of most TELs is only five years. A particularly famous TEL is Colorado’s Taxpayer’s Bill of Rights (TABOR), inserted into the state constitution by popular vote in 1992. Despite dire warnings that TABOR would destroy the state — and continued charges that it is starving government — Colorado has prospered since it took effect.” (02/24/26)