
尽管科罗拉多州的政治和文化已向左倾,它仍然是一个税率相对较低的绿洲。进步派正试图通过11月选票上的两项措施来改变这一现状,这两项措施将削弱该州的支出上限,并建立一种陡峭的累进所得税。
While its politics and culture have drifted left, Colorado remains a relatively low-tax oasis. Progressives are seeking to change that with two measures on the November ballot that would gut the state’s spending limit and establish a steeply progressive income tax.
民主党人及其工会盟友长期以来一直想要废除科罗拉多州1992年的《纳税人权利法案》(又称Tabor)。随着进步派的热情高涨,他们认为今年是他们的机会。Tabor将年度支出增长限制在人口增长率加通货膨胀率之内。超过限额的收入必须返还给纳税人。
Democrats and their union friends have long wanted to eliminate Colorado’s 1992 Taxpayer Bill of Rights (aka Tabor). With progressive enthusiasm running high, they see this year as their chance. Tabor limits annual spending growth to the rate of population growth plus inflation. Revenue that exceeds the limit must be returned to taxpayers.
这一支出刹车机制,加上该法律要求增税须经选民批准,对掌管州政府的民主党人构成了关键制约。科罗拉多州4.4%的统一所得税率低于其大多数邻州,包括犹他州(4.45%)、俄克拉何马州(4.5%)、内布拉斯加州(4.55%)和新墨西哥州(5.9%)。这使它成为一个更具吸引力的居住、工作和创业之地。
This spending brake, along with the law’s requirement for voter approval to raise taxes, has been a crucial check on Democrats who run the state government. Colorado’s 4.4% flat income tax is lower than the rate in most of its neighbors, including Utah (4.45%), Oklahoma (4.5%), Nebraska (4.55%) and New Mexico (5.9%). This has made it a more attractive place to live, work and grow a business.
也许不会持续太久。进步派正在推动一项措施(第87号修正案),该措施将把该州4.4%的统一税率替换为累进所得税,对超过100万美元的收入最高税率达8.4%。支持者称,年收入低于50万美元的科罗拉多人不会缴纳更多税款,因为个人收入在50万美元或以下的最高税率将保持在4.4%。
Maybe not for long. Progressives are pushing a measure (Amendment 87) that would replace the state’s 4.4% flat tax with a graduated income tax that tops out at 8.4% on income over $1 million. Supporters say Coloradans earning less than $500,000 wouldn’t pay more in tax since the top rate for individuals making $500,000 or less would remain 4.4%.
这是误导性的。税率级距不会每年根据通货膨胀进行调整,因此中产阶级居民将随着收入逐年增长而每年被多征税。小企业也是如此,它们通常按个人税率对穿透式收入纳税。如果它们某年业绩好或出售企业,就会被沉重的税单所惩罚。
That’s misleading. The brackets wouldn’t be adjusted annually for inflation, so middle-class residents will get soaked more each year as their incomes grow over time. So would small businesses, which typically pay tax at individual rates on pass-through income. If they have a good year or sell their business, they’d be punished with a hefty tax bill.
在Tabor之下,立法者通常必须将新税收在支出上限之上产生的收入返还给纳税人。但累进税带来的额外收入将不受该上限约束。
Under Tabor, lawmakers would ordinarily have to refund to taxpayers revenue that new taxes generate above the spending cap. But additional revenue from the progressive tax would be exempt from the cap.
如果民主党在另一项投票措施中得逞,他们将获准把更多财政收入中饱私囊并挥霍在向工会支付款项和扩大福利上。11月3日选票上的NN号提案将把科罗拉多州今年205亿美元的支出上限提高46亿美元,并允许该州在未来十年多保留最多375亿美元的税收收入。
If Democrats get their way in another ballot measure, they will be allowed to pocket and squander even more revenue on payouts to unions and expanded entitlements. Proposition NN on the Nov. 3 ballot that would raise Tabor’s $20.5 billion spending cap this year by $4.6 billion and allow the state to keep up to $37.5 billion more in tax revenue over the next decade.
别指望这笔新收入能满足进步派和政府工会。用不了多久,他们就会像在加利福尼亚州、纽约州和新泽西州那样,向纳税人索取更多钱。一旦各州踏上这种增税与支出的棘轮,尤其是在没有单一税率限制的情况下,他们就不会停下来。
Don’t expect this new revenue to satisfy progressives and government unions. It won’t be long before they seek to hit taxpayers for more money, as they have in California, New York and New Jersey. Once states embark on this tax-and-spending ratchet, and especially without the limit of a flat tax, they don’t stop.
如果科罗拉多州选民通过136号提案,他们就能保护自己免受这场掠夺。这是今年另一项投票措施,将把个人和企业所得税税率上限定为4.4%写入法律。如果多数选民同时支持136号提案和87号修正案,那么获得更多票数的那一项将成为本州法律。
Coloradans could protect themselves from this raid if they pass Proposition 136, another ballot measure this year that would enshrine in law a 4.4% cap on individual and corporate income tax rates. If a majority of voters back both Prop 136 and Amendment 87, whichever gets more votes will be the law of the land.
在这个百年之州,相对较低且统一的所得税是民主党人试图效仿左海岸繁重商业和气候监管之际,为数不多的政治可取之处之一。让我们希望科罗拉多州选民认识到,他们长期以来对公共工会及其政治豢养者贪得无厌欲望的制约所带来的好处。
The Centennial State’s relatively low and flat income tax is among its few saving political graces as Democrats seek to follow the left coast’s burdensome business and climate regulation. Let’s hope Colorado voters realize the benefits of their long-time checks on the insatiable appetites of public unions and their politically kept men and women.