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On Tax Increase Limitations: Part II — Evasion and Transcendence
State Tax Notes (2012)
  • David Gamage, Berkeley Law
  • Darien Shanske
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.

Publication Date
April 24, 2012
Citation Information
David Gamage and Darien Shanske. "On Tax Increase Limitations: Part II — Evasion and Transcendence" State Tax Notes Vol. 64 Iss. 4 (2012)
Available at: http://works.bepress.com/david_gamage/20/