Document Type

Article

Publication Date

1-15-1981

Keywords

Dakota Proposition, local government, public service, state revenues, taxation, taxpayer rights

Abstract

During their campaign against Dakota Proposition, some of the opponents to that proposed constitutional amendment indicated their interest in a substitute measure to limit taxes in South Dakota. The substitute would involve, they stated, tying South Dakota taxes to the rate of inflation. An example of this kind of measure know as the Taxpayer's Rights Amendment" has been written and may be presented as a petition to change the South Dakota Constitution in a future general election. This Staff Paper includes a brief introductory analysis of the "Taxpayer's Rights Amendment." Suggestions for future research are also offered should the proposed amendment become a definite ballot issue. A copy of the amendment is attached as an appendix.

Publisher

Department of Economics, South Dakota State University

Series Number

81-1

Number of Pages

12

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