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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. It is not a charter of rights but a provision requiring that increases in overall tax revenue be tied to inflation and population increases unless larger increases are approved by referendum.〔(【引用サイトリンク】title=State Spending Limitations: TABOR and Referendum C )〕 ==Colorado == In 1992, the voters of the state approved a measure which amended Article X of the Colorado Constitution that restricts revenues for all levels of government (state, local, and schools).〔http://www.colorado.gov/cs/Satellite/Treasury/TR/1196935260080〕 Under TABOR, state and local governments cannot raise tax rates without voter approval and cannot spend revenues collected under existing tax rates without voter approval if revenues grow faster than the rate of inflation and population growth.〔 Revenue in excess of the TABOR limit, commonly referred to as the "TABOR surplus", must be refunded to taxpayers, unless voters approve a revenue change as an offset in a referendum.〔Watkins, K. (2009). State Spending Limitations: TABOR and Referendum C. Denver: Colorado Legislative Council Staff. http://www.colorado.gov/cs/Satellite/CGA-LegislativeCouncil/CLC/1200536135614〕 Under TABOR, the state has returned more than $2 billion to taxpayers.〔 The allowance for spending to grow at the rate of inflation plus population growth means that inflation-adjusted per capita spending generally did not decrease. However, spending growth could be interrupted due to an economic recession, in which case inflation-adjusted per capita spending did decrease—and TABOR did not permit inflation-adjusted per capita spending to return to its pre-recession level. This was known as the "ratchet-down effect," and it occurred in FY2001-02 and FY2002-03.〔 The ratchet-down effect was desirable to those who believed government was consuming too large a fraction of Colorado's gross state product (GSP), and undesirable to those who believed government was consuming too small a fraction of Colorado's GSP. In November 2005, Coloradans approved Referendum C, a ballot measure that loosened many of TABOR's restrictions. This measure allows the state to retain and spend money from existing revenue sources above the TABOR limit each year beginning in FY 2005-06. The state may spend all revenue subject to TABOR for five years through FY 2009-10. Beginning in FY 2010-11, the state may spend revenue above the TABOR limit up to a capped amount known as the "Referendum C cap.〔 The Referendum C cap grows from the prior year's cap instead of the prior year's spending by inflation plus population growth.〔 In effect, Referendum C eliminated the ratchet-down effect.〔 Any retained Referendum C revenue (revenue above the allowable TABOR limit but below the Referendum C cap) is statutorily required to be spent on health care, education, firefighter and police retirement plans and strategic transportation projects.〔 Colorado Legislative Council Staff reported in 2009 that the state would have faced a significant budget shortfall had Referendum C not passed.〔 Therefore, in many instances the Referendum C money that has been spent is not new money to programs, rather it maintained the programs and prevented them from undergoing cuts.〔 It is money the programs may not have received without Referendum C, but it is not additional money when compared with prior years.〔 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.〔 Referendum C and other attempts to mitigate the effects of TABOR are referred to as "de-Brucing" after Douglas Bruce, the author of the amendment.〔Bainbridge, J. (February 13, 2005). Chamber, legislature attempt to 'de-Bruce'. ''The Colorado Springs Gazette''. Retrieved from http://findarticles.com/p/articles/mi_qn4191/is_20050213/ai_n9779937/〕 When Colorado voters passed the law that decriminalized marijuana, the voters approved using tax money generated from marijuana sales for schools, police, and drug education. However, the tax money might end up not being used for any of those programs. The Taxpayer's Bill of Rights restrains the state’s ability to tax and spend. As of April 2015, projections for marijuana tax revenue for Colorado are at $58 million. But that money might have to be returned back to taxpayers, due to the provisions in the state’s Taxpayer Bill of Rights. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxpayer Bill of Rights」の詳細全文を読む スポンサード リンク
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