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Tax Limitations: Reform for the Future

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Publication Date: August 1977

Publisher(s): Heritage Foundation (Washington, D.C.)

Author(s): David A. Williams

Topic: Banking and finance (Taxation and tax policy)

Keywords: Taxes

Type: Report


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.