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The Denver Foundation

Flaws in Colorado’s Taxpayer’s Bill of Rights (TABOR)

This issue brief was prepared in response to inquiries that we have received from Colorado residents who have come to gain an understanding of TABOR, and would like some perspective on specific policy changes that could potentially improve TABOR. It is also in response to out of state persons who have heard of TABOR and would like to learn more about it or whose state is considering a similar amendment and wish to avoid the negative impacts experienced in Colorado. Such individuals may be aware of similar efforts in their states, and may wish to educate themselves about some of the potential effects of such an amendment in their jurisdictions.

Released April 24, 2003

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