California Journal of Politics and Policy

Restrictions on revenue and spending imposed by the Taxpayer’s Bill of Rights (TABOR) challenge Colorado legislators annually. Despite a generally positive economic environment and increasing population growth providing greater tax revenue, the state is prohibited from spending revenue collected in excess of prior year’s spending after accounting for inflation and population growth. This legislative session witnessed the collapse of a referendum to increase transportation funding, but also the success of a major reform to state revenue collection in the form of the hos-pital provider fees.