Ben Murrey of the Independence Institute writes about Colorado’s efforts to eliminate the state income tax:

Governor Polis was spot-on when he said in his State of the State address that, “With healthy budget surpluses from our strong economy, we should further reduce the income-tax rate for everybody.”
The Independence Institute’s Path to Zero plan would do just that. It would require the state to issue TABOR refunds through income-tax cuts and then make the new rate permanent moving forward. In this way, the state could use excess revenues to ratchet down the income-tax rate over time, just as Polis suggested last week.

Read the whole thing here.