October 9, 2020 1:09PM # Income Taxes on the Ballot By [Chris Edwards](https://www.cato.org/people/chris-edwards) --- SHARE This election, Americans will not only be choosing politicians for office but also whether to increase or decrease taxes in many places. In Arizona, voters will decide on [Proposition 208](https://ballotpedia.org/Arizona_Proposition_208,_Tax_on_Incomes_Exceeding_$250,000_for_Teacher_Salaries_and_Schools_Initiative_(2020)), which would raise income taxes by 3.5 percentage points on high earners. Polls are [showing](https://www.azcentral.com/story/news/politics/arizona-education/2020/10/02/proposition-208-invest-in-education-act-leads-in-new-poll/5883672002/) the proposition may pass. In Illinois, voters [will decide](https://ballotpedia.org/Illinois_Allow_for_Graduated_Income_Tax_Amendment_(2020)) whether to amend the state constitution to convert the state’s flat individual income tax into a multi-rate system. The current income tax rate of 4.95% would be replaced by a six-rate system with a top rate of 7.99%. The Illinois ballot measure was spearheaded by Governor J.B. Pritzker, who received an “F” on the new [Cato Institute fiscal report card](https://www.cato.org/sites/cato.org/files/2020-10/2020-governors-fiscal-report-card.pdf). According to [Ballotpedia](https://ballotpedia.org/Illinois_Allow_for_Graduated_Income_Tax_Amendment_(2020)), billionaire Pritzker has personally contributed $56 million to the 2020 ballot campaign for passage. Which side do voters usually take on income tax ballot questions? My intern, Hunter Brazal, looked through [Ballotpedia](https://ballotpedia.org/Taxes_on_the_ballot#By_year) over the 2010 to 2019 period to find statewide individual income tax measures. He found 20 including 13 aimed at increasing taxes and 7 aimed at cutting or limiting taxes. To increase the appeal of tax-increase proposals, supporters often pair them with promised increases in specific spending. Arizona’s Proposition 208, for example, promises to increase education spending. There is modestly good news: voters favored the small-government side on 12 of the 20 tax measures. Here are the results with vote percentages from Ballotpedia: Wins for Bigger Government - In [2016](https://ballotpedia.org/California_Proposition_55,_Extension_of_the_Proposition_30_Income_Tax_Increase_(2016)), California Proposition 55 would extend the Proposition 30 (2012) tax rate increases on high earners to fund education and healthcare. Passed 63.3 to 36.7. - In [2016](https://ballotpedia.org/Maine_Tax_on_Incomes_Exceeding_$200,000_for_Public_Education,_Question_2_(2016)), Maine Question 2 would raise the income tax rate three percentage points on high earners to fund education. Passed 50.6 to 49.4. The governor and legislature subsequently repealed the increase. - In [2014](https://ballotpedia.org/Illinois_Millionaire_Tax_Increase_for_Education_Question_(2014)), an Illinois question would amend the constitution to increase the income tax rate by 3 percentage points on high earners to fund education. Passed 60.0 to 34.2 (with 5.8 not voting on this question). The question was advisory only and not implemented. - In [2012](https://ballotpedia.org/New_Hampshire_Income_Tax_Amendment,_CACR_13_(2012)), New Hampshire CACR 13 would amend the constitution to ban new taxes on personal income. Passed 57.1 to 42.9 but came short of the needed two-thirds vote. - In [2012](https://ballotpedia.org/California_Proposition_30,_Sales_and_Income_Tax_Increase_(2012)), California Proposition 30 would increase income tax rates on high earners including a new top rate of 13.3 percent. It would also raise the sales tax rate. Passed 55.4 to 44.6. - In [2012](https://ballotpedia.org/Michigan_Taxation_Amendment,_Proposal_5_(2012)), Michigan Proposal 5 would amend the constitution to require supermajorities in the legislature or statewide voter majorities to raise taxes. Failed 31 to 69. - In [2010](https://ballotpedia.org/Oregon_Tax_Increase_Vote,_Measures_66_and_67_(January_2010)), Oregon Measure 66 would raise the top income tax rate. Passed 54.3 to 45.7. - In [2010](https://ballotpedia.org/Colorado_Motor_Vehicle,_Income,_and_Telecom_Taxes,_Proposition_101_(2010)), Colorado Proposition 101 would cut the income tax rate, limit vehicle fees, and reduce other taxes and fees. Failed 32.3 to 67.7. Wins for Smaller Government - In [2019](https://ballotpedia.org/Texas_Proposition_4,_Prohibit_State_Income_Tax_on_Individuals_Amendment_(2019)), Texas Proposition 4 would amend the state constitution to prohibit individual income taxes. Passed 74.4 to 25.7. - In [2019](https://ballotpedia.org/Washington_Advisory_Vote_20,_Nonbinding_Question_on_Tax_to_Fund_Long-Term_Healthcare_Services_(2019)), Washington Advisory Vote 20 would approve an 0.58 percent wage tax to fund healthcare services. Failed 37.1 to 62.9. - In [2019](https://ballotpedia.org/Colorado_Proposition_CC,_Retain_Revenue_for_Transportation_and_Education_TABOR_Measure_(2019)), Colorado Proposition CC would retain tax revenue for spending rather than refund it to taxpayers under TABOR. Failed 46.3 to 53.7. - In [2018](https://ballotpedia.org/Maine_Question_1,_Payroll_and_Non-Wage_Income_Taxes_for_Home_Care_Program_Initiative_(2018)), Maine Question 1 would raise wage and nonwage taxes on high earners to fund a home care program. Failed 37.1 to 62.9. - In [2018](https://ballotpedia.org/North_Carolina_Income_Tax_Cap_Amendment_(2018)), a North Carolina ballot question would amend the constitution to reduce the maximum allowable income tax rate from 10 percent to 7 percent. Passed 57.4 to 42.7. - In [2018](https://ballotpedia.org/Colorado_Amendment_73,_Establish_Income_Tax_Brackets_and_Raise_Taxes_for_Education_Initiative_(2018)), Colorado Amendment 73 would raise income tax rates for high earners to fund education. The state’s flat-rate tax of 4.63 percent would be replaced by a multi-rate system with rates up to 8.25 percent. Failed 46.4 to 53.6. - In [2014](https://ballotpedia.org/Georgia_Income_Tax_Rate_Cap,_Amendment_A_(2014)), Georgia Amendment A would amend the constitution to prohibit increases in the maximum income tax rate above 6 percent. Passed 73.9 to 26.1. - In [2014](https://ballotpedia.org/Tennessee_Income_Tax_Prohibition,_Amendment_3_(2014)), Tennessee Amendment 3 would prohibit the legislature from imposing any state or local tax on wages or earned income. Passed 66.2 to 33.8. - In [2013](https://ballotpedia.org/Colorado_Tax_Increase_for_Education,_Amendment_66_(2013)), Colorado Amendment 66 would amend the constitution to replace the 4.63 percent income tax with a multi-rate system having rates of 5.0 percent and 5.9 percent. The higher revenues would fund education. Failed 35.5 to 64.5. - In [2012](https://ballotpedia.org/California_Proposition_38,_State_Income_Tax_Increase_to_Support_Education_(2012)), California Proposition 38 would increase income tax rates for nearly all households to fund education. Failed 28.7 to 71.3. - In [2011](https://ballotpedia.org/Colorado_Sales_and_Income_Tax_Increase_Initiative,_Proposition_103_(2011)), Colorado Proposition 103 would increase the income tax rate from 4.63 percent to 5.0 percent, as well as increase the sales tax rate to fund education. Failed 36.3 to 63.6. - In [2010](https://ballotpedia.org/Washington_Income_Tax,_Initiative_1098_(2010)), Washington Initiative 1098 would impose an income tax on high earners. Failed 35.9 to 64.2. I have discussed many of these ballot questions in current and past issues of [Cato’s Fiscal Report Card on the Governors](https://www.cato.org/fiscal-policy-report-card-americas-governors). ##### Related Tags [Tax and Budget Policy](https://www.cato.org/tax-budget-policy) [![Creative Commons License](/build/cato_2020/images/creative-commons.svg)](http://creativecommons.org/licenses/by-nc-sa/4.0/) This work is licensed under a [Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License](https://creativecommons.org/licenses/by-nc-sa/4.0/).