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February 2012 Policy Study, Number 12-2

   

TABOR: A Pro-Growth Solution for Iowa

by John Hendrickson

   

 

Endnotes

   

 

[1] Arthur B. Laffer, Stephen Moore, and Jonathan Williams, Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index, 4th ed., American Legislative Exchange Council, Washington, D.C., 2011, p. ix.
[2] Charles Kadlec, “Job creation, economic growth, and social justice,” Forbes, April 4, 2011, <http://blogs.forbes.com/charleskadlec/2011/04/04/job-creation-economic-growth-and-social-justice/> accessed on April 5, 2011.
[3] Kail M. Padgitt, “2011 State Business Tax Climate Index,” Background Paper, No. 60, Tax Foundation, Washington, D.C., October 2010, p. 1.
[4] Ibid., p. 4.
[5] Laffer, Moore, and Williams, pp. 9-10.
[6] Editorial, “The Greece next door: Illinois gets a credit downgrade, in contrast to Wisconsin,” The Wall Street Journal, January 20, 2012, <http://online.wsj.com/article/SB10001424052970204555904577164944279702590.html?mod=googlenews_wsj> accessed on January 20, 2012.
[7] Ibid.
[8] Ibid.
[9] Laffer, Moore, and Williams, p. 3.
[10] Chris Edwards, “State and Local Fiscal Reforms,” Conference on State and Local Government Finance and Economic Turbulence, Federal Reserve Bank of St. Louis, Cato Institute, Washington, D. C., April 9, 2010, <http://www.cato.org/speeches/chrisedwards-state-fiscal.pdf> accessed on January 23, 2012.
[11] “Tax and Budget,” Cato 2011 State Legislative Guide, Cato Institute, Washington D.C., 2011, <http://www.cato.org/state-legislative-guide/2011StateLegGuide-TaxAndBudget-1.pdf> accessed on January 23, 2011.
[12] Michael J. New, “U.S. State Tax and Expenditure Limitations: A Comparative Political Analysis,” in State Politics and Policy Quarterly, Vol. 10, No. 1, Spring 2010, p. 26.
[13] Tad DeHaven, “We don’t need a balanced budget amendment,” Cato.org, November 23, 2011, Cato Institute, Washington, D.C., <http://www.cato.org/pub_display.php?pub_id=13886> accessed on December 2, 2011.
[14] Leonard Gilroy and Jonathan Williams, editors, State Budget Reform Toolkit, American Legislative Exchange Council, Washington, D.C., 2011, p. 10.
[15] David A. Vaudt, “State Auditor Vaudt Reviews Final Action Fiscal Year 2012 Budget,” Office of Auditor of State, August 29, 2011, <http://auditor.iowa.gov/press/Briefing_08-29-2011.pdf> accessed on January 23, 2012.
[16] Ibid.
[17] Both of Thornton’s Policy Studies on TELs can be accessed through Public Interest Institute’s Website at http://www.LimitedGovernment.org/studies.html.
[18] Barry W. Poulson, Tax and Spending Limits: Theory, Analysis, and Policy, Issue Backgrounder, IB-2004-E, February, 2004, Independence Institute, p. 1 <http://tax.i2i.org/2004/02/10/tax-and-spending-limits-theory-analysis-and-polic/> accessed on January 23, 2012.
[19] Ibid.
[20] Ibid., p. 2.
[21] Gary M. Anderson, “Referendum, Redistribution, and Tax Exemption: A Rent-Seeking Theory of Direct Democracy,” in Politics, Taxation, and the Rule of Law: The Power to Tax in Constitutional Perspective, edited by Donald P. Racheter and Richard E. Wagner, Kluwer Academic Publishers, Boston, Massachusetts, 2002, p. 88.
[22] Ibid., p. 95.
[23] New, p. 26.
[24] Alison Acosta Fraser, “Colorado’s Taxpayer’s Bill of Rights Should Not Be Breached,” Backgrounder, No. 1873, The Heritage Foundation, Washington, D.C., July 28, 2005, p. 1.
[25] Fred Holden, “A Decade of TABOR: Ten Years after, Analysis of the Taxpayers’ Bill of Rights,” Issue Paper No. 8-2003, Independence Institute, Golden, Colorado, June 2003, p. 3-4.
[26] Poulson, Tax and Spending Limits, p. 2.
[27] Ibid.
[28] Ibid.
[29] Fraser, p. 2.
[30] Andrew J. Coulson, “Better education through lower taxes,” Cato.org, November 11, 2011, Cato Institute, Washington, D.C., <http://www.cato.org/pub_display.php?pub_id=13858> accessed on November 14, 2011.
[31] Poulson, Tax and Spending Limits, p. 2.
[32] Ibid.
[33] Fraser, p. 3.
[34] Holden, p. 6.
[35] Ibid., p. 7.
[36] Ibid.
[37] Ibid., p. 11.
[38] Ibid.
[39] Ibid., p. 11-12.
[40] Michael New, “Reforming TABOR in Colorado,” Cato.org, Cato Institute, Washington, D.C., May 2, 2004, <http://www.cato.org/pub_display.php?pub_id=2637> accessed on November 14, 2011.
[41] George F. Will, “In Colorado, colliding views on the proper form of government,” The Washington Post, October 19, 2011, <http://www.washingtonpost.com/opinions/in-colorado-colliding-views-on-the-proper-form-of-government/2011/10/18/gIQAesNlyL_story.html> accessed on October 20, 2011.
[42] Barry Poulson, “The National Perspective,” in Empowering Florida’s Taxpayers, Backgrounder, No. 47, The James Madison Institute, Tallahassee, Florida, November 2005, p. 6.
[43] Ibid.
[44] Fraser, p. 3.
[45] Poulson, “The National Perspective,” p. 6.
[46] Ibid., p. 8.
[47] Ibid.
[48] Barry W. Poulson, “A Fiscal Roadmap for Colorado,” IP-8-2009, Independence Institute, Golden, Colorado, July 2009, p. 7.
[49] Ibid., p. 1.
[50] Ibid.
[51] Leonard Gilroy and Jonathan Williams, editors, State Budget Reform Toolkit, American Legislative Exchange Council, Washington, D.C., 2011.
[52] Mark Robyn, “2012 Business Tax Climate Index,” Background Paper, No. 62, Tax Foundation, Washington, D.C., January 2012, <http://taxfoundation.org/files/2012_tax_foundation_index_bp62.pdf> accessed on February 1, 2012, p. 3.
[53] Laffer, Moore, and Williams, p. 55.
[54] Ibid.
[55] Emily Washington and Frederic Sautet, “Tax and Expenditure Limits for Long-Run Fiscal Stability,” Mercatus on Policy, No. 61, Mercatus Center, George Mason University, October 2009, p. 2.
[56] Ibid., p. 3.
[57] Poulson, “The National Perspective,” p. 10.
[58] Randall G. Holcombe, “Creating an Effective TABOR for Florida,” in Empowering Florida’s Taxpayers, Backgrounder, No. 47, The James Madison Institute, Tallahassee, Florida, November 2005, p. 11.
[59] Vaudt, p. 2.
[60] Ibid.
[61] Kraig Paulsen, “Legislative Republicans Release Budget Targets,” Kraig Paulsen, Iowa House Speaker, February 2, 2012, <http://kraigpaulsen.com/> accessed on February 3, 2012.
[62] Nicholas A. Kasprak, “TABOR interactive calculator,” Tax Foundation, Washington, D.C., 2012, <http://interactive.taxfoundation.org/tabor/> accessed on February 2, 2012.
[63] Ibid.
[64] Ibid.
[65] Robyn, p. 1.
[66] Ibid., p. 3.
[67] Laffer, Moore, and Williams, p. 64.
[68] Phil Kerpen and Stuart Jolly, “Oklahoma leads on income-tax repeal,” National Review Online, January 30, 2012, <http://www.nationalreview.com/articles/289588/oklahoma-leads-income-tax-repeal-phil-kerpen> accessed on January 30, 2012.
[69] Ibid.
[70] Jonathan Small, “Kansas, Oklahoma leading path to economic freedom,” Oklahoma Council of Public Affairs, January 24, 2012, < http://www.ocpathink.org/article-pdf/1654.pdf> accessed on January 24, 2012.
[71] Editorial, “The Heartland Tax Rebellion: More states want to repeal their income taxes,” The Wall Street Journal, February 7, 2012, <http://online.wsj.com/article/SB10001424052970203889904577200872159113492.html?mod=WSJ_Opinion_AboveLEFTTop> accessed on February 7, 2012.
[72] Ibid.
[73] Ibid.
[74] Donna Arduin, Arthur Laffer, Steve Moore, and Wayne Winegarden, “Competitive States: Texas vs. California 2010, Economic Growth Prospects for the 21st Century,” Texas Public Policy Foundation, October 2012,
< http://www.laffercenter.com/2010/10/competitive-states-2010-texas-vs-california-economic-growth-prospects-for-the-21st-century/> accessed on February 1, 2012.
[75] Robyn, p. 12.
[76] Arduin, Laffer, Moore, and Winegarden, p. 24.
[77] Ibid.
[78] Laffer, Moore, and Williams, p. 18.
[79] “The Heartland Tax Rebellion.”
[80] Ibid.
[81] Laffer, Moore, and Williams, p. 45.

 

   

 

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