On Tax Increase Limitations: Part II -- Evasion and Transcendence

Authors

David Gamage, University of Missouri School of Law
Darien Shanske

Document Type

Article

Publication Date

2012

Abstract

In this essay, the second of a series, we continue our evaluation of state Tax Increase Limitations (TILs) – special rules that limit state legislatures’ ability to raise taxes, such as by requiring supermajority votes. We analyze two strategies whereby majority parties can evade TILs to the extent they so desire. We further argue that these strategies have some positive normative features. The strategies designed to evade TILs may ultimately lead toward a more effective means for controlling the size of state government than TILs themselves are able to provide.

Recommended Citation

David Gamage and Darien Shanske, On Tax Increase Limitations: Part II -- Evasion and Transcendence, 64 State Tax Notes 245 (2012).
Available at: https://scholarship.law.missouri.edu/facpubs/1113