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1 Joseph Henchman, Voters Will Consider Tax-Related Ballot Initiatives in 23 States 1 (2008)

handle is hein.taxfoundation/ffbfexz0001 and id is 1 raw text is: FISCAL

FACT

October 2008
No. 154

Voters Will Consider Tax-Related Ballot
Initiatives in 23 States
By Joseph Henchman
The author would like to acknowledge the work of both Ballotpedia, hilp:/Xballotpedia. oy/
and the National Taxpayers' Union ballot guide,
http:/ww,. ntu. otpd,2OI 081006 XationaiBallotGuide. pdf from which information for this
fiscal fact was obtained
Voters in 23 states will be considering initiatives and referenda relating to tax issues on
November 4. The five most prominent are: (1) Massachusetts's proposal to repeal the state
income tax outright, (2) North Dakota's proposal to reduce personal and corporate income
taxes, (3) Colorado's proposal to effectively end TABOR spending restrictions, and (4)
Oregon's proposal to expand deductibility of federal income taxes, and (5) Maryland's
proposal to adopt slots.
This Fiscal Fact provides an overview of tax-related initiatives and summarizes general
arguments in favor and against. We also provide links to Ballotpedia, an online resource that
includes links to legislative language, impartial summaries, and arguments from all sides. We
at the Tax Foundation will be monitoring these proposals before and after the 2008 election.
Arizona
Proposition 105 would make it more difficult for tax- and fee-raising initiatives to pass.
Currently, such an initiative merely requires a majority of votes cast to pass. Proposition 105
would raise that passage threshold to a majority of registered voters, even those who do not
vote. (Oregon will be voting on whether to repeal such a requirement.) Proponents say that
this ends the incentive to submit initiatives in low-turnout elections where they are more

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