State Tax Notes, December 21, 2011 by David Gamage and Darien Shanske
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1974886
Our key analytical observation is that TILs insert two conceptually vacuous notions ‘tax’ and ‘increase’ into the fiscal constitutions of the states that have them. It is at least in part because this combination is incoherent that TILs do not work.