Posts by Josh Mantell

Informative overview of state government financial reserves.

In The Know: State Reserves

Unlike many other states, Colorado does not have a “rainy day fund.” The state does have reserves that act as...

A monochromatic image overlaying a mountainous landscape with elements of US dollar bills and a TABOR surplus.

TABOR Surplus Outlook

Updated data on TABOR surpluses and how upcoming ballot measures will influence the distribution of funds, shaping the future of tax rebates in Colorado.

A collage comprising various financial elements, including a check, cash, tax documents, educational references, and a section dedicated to Colorado TABOR rebates, arranged on a textured background.

TABOR Rebate History

As Colorado is in the midst of historic TABOR rebates, it is important to understand the larger context and how lawfully collected tax revenue has historically been used.

A collage of discount and sale signs designed to resemble fiscal policy benefits, suggesting savings on budget-related public expenses like taxes and fees.

‘Saving People Money’ Can Be a Double-edged Sword

Colorado’s budget is heading toward a structural deficit. Only a shift in fiscal policy will ensure the state can fund priorities.

A sepia-toned collage blending images of people, architecture, and text, creating an abstract representation of culture and tax relief.

How Colorado’s Legislature Targeted Relief in 2022

We look at how Colorado's legislature utilized the state's temporarily expanded revenue base to target relief to those who need it.

Person holding a yellow gear piece near other interlocking gears related to TABOR Rebates.

TABOR Rebates: Finding Fairness in an Unfair System

How tax revenue that comes in over the revenue cap gets sent to taxpayers and why the current system isn’t working for most Coloradans.

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Beneath the Surface: How Orphan Oil Wells Could Overwhelm Colorado’s Budget

A fiscal problem lurks “beneath the surface” in Colorado. Without real reform, Colorado could be on the hook for over $8 billion worth of work to plug current oil and gas wells.

Climate Change-induced wildfire smoke obscuring a mountainous landscape.

Amendment 78 & Climate Change: A Bad Combination

We cannot let communities affected by natural disasters wait for relief while politicians grandstand. Amendment 78 wants us to do exactly that.

A clock on top of tax forms with a sticky note stating "Tax Time! What's Inside the New Tax Reform Package?

5 Questions & Answers About Denver’s Initiative 304

Initiative 304 would save Denverites some money in sales taxes, but would cost millions of dollars in lost programs and services.

A clock on top of tax forms with a sticky note stating "Tax Time! What's Inside the New Tax Reform Package?

New Tax Reform Package Introduced: What’s Inside?

When we have a tax code that doesn’t adequately fund public services going forward — even though Colorado currently has a good budget picture, that will not last forever — then it doesn’t work for the majority of Coloradans.