Colorado Fiscal Policy Institute: The Colorado Tax Primer

A tax system is the set of rules and regulations that allow a government to collect the revenue needed to fund public services. The policies underlying a tax system define the efficiency and effectiveness of the tax system. The National Conference of State Legislatures (NCSL) has articulated a set of principles that help define a good tax policy structure.1 The following analysis evaluates Colorado’s tax system using the NCSL tax principles.