Tax Limitations: Reform for the Future
Publication Date: August 1977
Publisher(s): Heritage Foundation (Washington, D.C.)
Author(s): David A. Williams
A recent innovation aimed at limiting the growth of government has been attracting increased attention across the nation. This innovation is a constitutional amendment for state constitutions which would place a ceiling on the amount of taxes the state could collect. The limitation would be based on a percentage of the total personal income of the state's residents. This concept is unique in that it addresses the collection of taxes rather than the appropriation of monies.