In Colorado, core public structures deteriorated under TABOR. From 1992 to 2005, the state experienced significant decay in health care, K-12! and higher education, transportation infrastructure, and other basic public services.

The state of Colorado is under assault. Opponents of Colorado’sTaxpayer Bill of Rights (TABOR) are waging a well coordinated butmisleading attack on Colorado’s reputation. This attack takes the formof a number of rankings and statistics that purport to show that theTaxpayer Bill of Rights has decimated Colorado. These rankings andstatistics are based on the assumption that if Colorado ranks poorly onthings like the adequacy of prenatal care and education spending, thenColorado is failing to adequately care for and educate its citizens,and that the Taxpayer Bill of Rights must be to blame. A closer look atthe attacks shows that they fail to prove that the amount a statespends on health care and education determines quality, and they alsofail to tell the whole truth about the rankings and statistics of thestate of Colorado [please see study and links below for details] . . .

Contrary to the assertions of its opponents, the Taxpayer Bill of Rights has not decimated Colorado. In other measures of fiscal standing, not mentioned by the opponents of the Taxpayer Bill of Rights, Colorado compares very favorably to other states. Colorado’s per capita tax burden is the tenth lowest in the nation, ranks as the 8th friendliest business-tax climate (the highest ranking of any state with a sales tax and a corporate and personal income tax), and ranks as the state with the 2nd highest level of economic freedom. It is simply inaccurate to say that Colorado is a sub-standard state based on selectively cited statistics and national rankings, and even more inaccurate to blame the Taxpayer Bill of Rights for any perceived inadequacies.