After reading two columns last month (“Legislative proposal troubling,” Dec. 8) and (“State tax burden not out of line,” Dec. 20) in which law professor Mike Hoeflich and economics professor Joshua Rosenbloom argue against a Taxpayer Bill of Rights (TABOR), against lower taxes and say that state government spending is not out of line, I wonder whether they are using fuzzy math.

Rosenbloom said “that each Kansan spends $1,838.62 for state taxes.” By my calculations, a family of four sends to Topeka $7,353.04 just for state taxes, not counting federal taxes.

Contrary to their collective negative portrayals, the Taxpayer Bill of Rights would merely ensure that elected officials spend our money more responsibly. Under a Taxpayer Bill of Rights, state spending could not grow faster than the rate of population growth plus inflation. Surplus revenue received above this amount would accrue in a “rainy day” fund, and a portion would be returned to taxpayers. Tax increases or spending above the TABOR limit would require voter approval.

The rationale for TABOR is simple. The Legislature and governors for the last 30 years have let state spending spiral out of control. They have proven that they cannot be trusted with our tax dollars. Therefore, we must take the decisions for raising taxes out of their hands and give them to the people. This is the same as bond issues for building public infrastructure or school buildings. Let me show you a few facts to enhance my rationale.

From 1972 to 2002, state general fund (SGF) spending increased 1,119 percent, while average Kansas wages only increased 348 percent. The 1972 SGF was $366 million; in 2002 it was $4.5 billion. Average Kansas wages in 1972 were $6,873; in 2002 the average Kansas wage was $30,824 (Sources: Kansas Department of Labor and Kansas Legislative Research Department).

Kansas is 46th in job growth from July 2002 to July 2004, with a net loss of 15,200 jobs (Bureau of Labor Statistics).

Kansas is ranked 41st in personal income growth from 2001 to 2004 (Bureau of Economic Analysis).

Kansas has the sixth-highest number of government employees per 100 residents (Small Business Survival Committee).

Kansas ranks 44th out of 50 states in the amount of dollars that reach the classroom in K-12 schools. The national average is 61.5 percent, but Kansas is only 58.5 percent. Plus Lawrence USD 497 budgeted only 55 percent this year and 51 percent next year (U.S. Department of Education, “National Public Education Financial Survey,” 2001-02, and Journal-World).

What is TABOR, and how will it affect K-12 schools? TABOR is a state constitutional amendment that allows the state’s revenue and expenditures to grow at the rate of the sum of inflation and population growth — and requires that surplus revenue be returned to taxpayers through tax cuts or rebates. Under TABOR, state programs will grow — including K-12 education. But a TABOR will mean that the state has to make budget decisions just like Kansas families do every day.

For example: A Taxpayer’s Bill of Rights was enacted in Colorado in 1992, and the results have been overwhelmingly positive. Proposed improvements to Colorado’s version of TABOR would help legislators’ better set aside surplus revenues and limit huge spending growth during good economic times, which will make future economic downturns much more manageable than they’ve been in the past.

This would all be very positive for Kansas’ economy, which has lagged behind Colorado’s for years. In fact, a recent Americans for Prosperity Foundation study found that if Kansas had enacted TABOR when Colorado did, we would have received more than $1.1 billion in tax relief and also saved enough in rainy day funds to cover recent budget shortfalls.

Americans for Prosperity are for increasing the growth of the economy through the reduction in the tax burden for all Kansans. Most economists agree that tax cuts, not tax increases, help the economy grow. Look at the growth that has taken place in our U.S. economy since the Bush administration enacted tax cuts.

To read the full Americans for Prosperity Foundation study, or for more information, visit www.kansastabor.org.

Jim Mullins, Lawrence, chairs the Douglas County Americans for Prosperity chapter.