History of Income Tax and Proposition 103

Last week I received my mail-in ballot for this November’s election. The statewide ballot initiative, proposition 103, that proposes a temporary tax increase for public education has generated a lot of conversation. I was browsing through the list of titles that have recently been added to the State Publications Library collection and found an interesting and pertinent document by the Legislative Council Staff: History of Colorado Income Tax Rates. It gives a brief synopsis of how taxes have changed in the state since 1937 when income tax was first enacted in Colorado. An analysis of Proposition 103 can be found in the 2011 Ballot Information Booklet, also called the Blue Book. The full text of the initiative can be found on the Secretary of State’s website.