The Taxpayer Bill of Rights (abbreviated TABOR) is a concept advocated by conservative and free market libertarian groups, primarily in the United States, as a way of limiting the growth of government.
[3] The ratchet-down effect was desirable to those who believed government was consuming too large a fraction of Colorado's gross state product (GSP).
[3] Colorado Legislative Council staff reported in 2009 that the state would have faced a significant budget shortfall had Referendum C not passed.
[3] However, the report also admits that it is impossible to enumerate this impact because it would require knowledge of what budgetary actions the state would have taken had Referendum C failed.
Proponents accredit much of Colorado's economic prosperity in the period immediately following adoption of the law to the limit and its effect on government spending and taxes.
Many advocates of a more libertarian view, such as Americans for Limited Government, say that reduced taxation is a noble goal for its own sake, leading to increases in financial freedom and economic prosperity.
[8][9] MSLF has also sued on behalf of the Colorado Union of Taxpayers Foundation's members, challenging the City of Aspen's grocery bag tax.
For instance, Colorado ranks 48th in the nation for higher education funding (per personal income level), which is the lowest in 40 years, representing a drop from 34th in 1992.
They also add that the process has not been as "democratic" as its advocates purport, citing the off-year voting and complex wording that may skew results.
Some opponents claim that complicated tax decisions are best decided by deliberation based on well-informed argument and informed consent, such as presumably occurs in legislatures, rather than the simplistic and emotionally charged appeals that tend to dominate referendums.
[14] In early 2015, former Governor Roy Romer, offering then-Governor John Hickenlooper advice for his new term, said he should lead the charge to repeal TABOR.
In 2006, two Libertarian groups financially backed by New York real estate developer Howie Rich campaigned for laws similar to TABOR in eight states.
After the November 2005 setback for proponents in Colorado, advocates in many regions are now downplaying the name "Taxpayer Bill of Rights" in favor of other terms such as "Spending Limitation Movement".
Nationally, Members of Congress have made attempts to give taxpayers more rights in terms of tax debts and interactions with the IRS.
Section 2 is Legislative Declaration and states "The General Assembly further finds that the Illinois tax system is based largely on self-assessment."
Section 4 explains "the Department of Revenue shall have the following powers and duties to protect the rights of taxpayers," and list 10 different responsibilities the government has.