Tennessee Tax Revolt
Encyclopedia
Tennessee Tax Revolt is a nonpartisan
grassroots
political organization which grew out of efforts during the second administration of former governor of Tennessee Don Sundquist
to enact a state income tax
.
real estate
investor Ben Cunningham and several radio
talk show
hosts. The group became well known for driving by the State Capitol building in Nashville honking their automobile
horns at a volume which was audible even inside the Capitol building while the legislature
was deliberating the issue inside. They also staged mass rallies. Late in Sundquist's term, a confrontation between the protestors and those inside the Capitol resulted in some windows of the Capitol building being broken. Sundquist's supporters immediately pointed a finger at the protestors, who countered that the only window proved to have been broken out with a rock appeared to have been broken from the inside. Tennessee Tax Revolt members also stated that media
coverage of the event vastly overplayed the amount of violence involved and vastly underplayed the size and amount of peaceful protest.
al transparency. It was particularly interested in changing legislative rules to require recorded, rather than voice votes, in committee and subcommittee actions, where the vast majority of legislative work actually gets done (as opposed to floor sessions). In this, it worked alongside more established groups such as the usually liberal
Common Cause
. (While this reform is yet to occur, neither has it vanished as an issue.)
. What this idea consists of is the enactment of constitution
al amendments similar to those enacted in Colorado
over a decade ago which essentially require any increase in taxation or other measure which will result in the growth of government revenues at a rate faster than that of the combination of the increase in the population of the state and the cost of living index would be subject to approval in a referendum
. Critics of the idea state that this is a departure from the idea of representative government and that the Colorado system has resulted in a general inability of government in Colorado to respond to growing needs. The Tax Revolt organization and other supporters counter by stating that Colorado has had one of the highest rates of economic growth of any U.S. state
in the past decade. Both sides agree that this effort represents an attempt to co-opt the initiative and referendum movement for conservative
rather than progressive
purposes. Tennessee Tax Revolt's opponents also mention that the Tennessee constitution already contains provisions limiting the rate of growth of government revenues to that of personal income in the state and has done so since 1978. Tax Revolt members counter that this provision can be overridden by a simple majority vote of the legislature and has been no less than eleven times in recent years so that it has become essentially meaningless.
where this plan has already been enacted. The size of this group and the level of support that it actually enjoys are subject to debate. It seems to have many more sympathizers than it does active, dues-paying members. It engages in a running debate with the pro-income tax Tennesseans for Fair Taxation
organization, of which the same may be true. Supporters of Tennessee Tax Revolt, using the initiative and referendum process in the Memphis
city charter, have obtained enough signatures to require a vote on the addition of the Taxpayer Bill of Rights concept to the charter in the November, 2004 election. However, this issue is being litigated, which may delay or cancel the referendum.
Nonpartisan
In political science, nonpartisan denotes an election, event, organization or person in which there is no formally declared association with a political party affiliation....
grassroots
Grassroots
A grassroots movement is one driven by the politics of a community. The term implies that the creation of the movement and the group supporting it are natural and spontaneous, highlighting the differences between this and a movement that is orchestrated by traditional power structures...
political organization which grew out of efforts during the second administration of former governor of Tennessee Don Sundquist
Don Sundquist
Donald Kenneth Sundquist is a former governor and congressman from Tennessee. A Republican, he served as the 47th Governor of Tennessee from 1995 to 2003...
to enact a state income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
.
Public protests
Tennessee Tax Revolt started from a caller to The Phil Valentine Show which launched its first meeting. This organization coalesced around the efforts of NashvilleNashville, Tennessee
Nashville is the capital of the U.S. state of Tennessee and the county seat of Davidson County. It is located on the Cumberland River in Davidson County, in the north-central part of the state. The city is a center for the health care, publishing, banking and transportation industries, and is home...
real estate
Real estate
In general use, esp. North American, 'real estate' is taken to mean "Property consisting of land and the buildings on it, along with its natural resources such as crops, minerals, or water; immovable property of this nature; an interest vested in this; an item of real property; buildings or...
investor Ben Cunningham and several radio
Radio
Radio is the transmission of signals through free space by modulation of electromagnetic waves with frequencies below those of visible light. Electromagnetic radiation travels by means of oscillating electromagnetic fields that pass through the air and the vacuum of space...
talk show
Talk show
A talk show or chat show is a television program or radio program where one person discuss various topics put forth by a talk show host....
hosts. The group became well known for driving by the State Capitol building in Nashville honking their automobile
Automobile
An automobile, autocar, motor car or car is a wheeled motor vehicle used for transporting passengers, which also carries its own engine or motor...
horns at a volume which was audible even inside the Capitol building while the legislature
Legislature
A legislature is a kind of deliberative assembly with the power to pass, amend, and repeal laws. The law created by a legislature is called legislation or statutory law. In addition to enacting laws, legislatures usually have exclusive authority to raise or lower taxes and adopt the budget and...
was deliberating the issue inside. They also staged mass rallies. Late in Sundquist's term, a confrontation between the protestors and those inside the Capitol resulted in some windows of the Capitol building being broken. Sundquist's supporters immediately pointed a finger at the protestors, who countered that the only window proved to have been broken out with a rock appeared to have been broken from the inside. Tennessee Tax Revolt members also stated that media
Mass media
Mass media refers collectively to all media technologies which are intended to reach a large audience via mass communication. Broadcast media transmit their information electronically and comprise of television, film and radio, movies, CDs, DVDs and some other gadgets like cameras or video consoles...
coverage of the event vastly overplayed the amount of violence involved and vastly underplayed the size and amount of peaceful protest.
Government transparency
This group, under Cunningham's leadership, also became involved in issues of governmentGovernment
Government refers to the legislators, administrators, and arbitrators in the administrative bureaucracy who control a state at a given time, and to the system of government by which they are organized...
al transparency. It was particularly interested in changing legislative rules to require recorded, rather than voice votes, in committee and subcommittee actions, where the vast majority of legislative work actually gets done (as opposed to floor sessions). In this, it worked alongside more established groups such as the usually liberal
Liberalism
Liberalism is the belief in the importance of liberty and equal rights. Liberals espouse a wide array of views depending on their understanding of these principles, but generally, liberals support ideas such as constitutionalism, liberal democracy, free and fair elections, human rights,...
Common Cause
Common Cause
Common Cause is a self-described nonpartisan, nonprofit lobby and advocacy organization. It was founded in 1970 by John W. Gardner, a Republican former cabinet secretary under Lyndon Johnson, as a "citizens' lobby" with a mission focused on making U.S. political institutions more open and...
. (While this reform is yet to occur, neither has it vanished as an issue.)
Criticism of the movement
A frequent criticism of the group was that it was strong in professing what it opposed but was bereft of a positive program of what it supported. In an effort to counter this and develop a new agenda, the group has embarked on a campaign for what it refers to as a Taxpayer Bill of RightsTaxpayer Bill of Rights
The Taxpayer Bill of Rights is a concept advocated by conservative and free market libertarian groups, primarily in the United States, as a way of limiting the growth of government...
. What this idea consists of is the enactment of constitution
Constitution
A constitution is a set of fundamental principles or established precedents according to which a state or other organization is governed. These rules together make up, i.e. constitute, what the entity is...
al amendments similar to those enacted in Colorado
Colorado
Colorado is a U.S. state that encompasses much of the Rocky Mountains as well as the northeastern portion of the Colorado Plateau and the western edge of the Great Plains...
over a decade ago which essentially require any increase in taxation or other measure which will result in the growth of government revenues at a rate faster than that of the combination of the increase in the population of the state and the cost of living index would be subject to approval in a referendum
Referendum
A referendum is a direct vote in which an entire electorate is asked to either accept or reject a particular proposal. This may result in the adoption of a new constitution, a constitutional amendment, a law, the recall of an elected official or simply a specific government policy. It is a form of...
. Critics of the idea state that this is a departure from the idea of representative government and that the Colorado system has resulted in a general inability of government in Colorado to respond to growing needs. The Tax Revolt organization and other supporters counter by stating that Colorado has had one of the highest rates of economic growth of any U.S. state
U.S. state
A U.S. state is any one of the 50 federated states of the United States of America that share sovereignty with the federal government. Because of this shared sovereignty, an American is a citizen both of the federal entity and of his or her state of domicile. Four states use the official title of...
in the past decade. Both sides agree that this effort represents an attempt to co-opt the initiative and referendum movement for conservative
Conservatism
Conservatism is a political and social philosophy that promotes the maintenance of traditional institutions and supports, at the most, minimal and gradual change in society. Some conservatives seek to preserve things as they are, emphasizing stability and continuity, while others oppose modernism...
rather than progressive
Progressivism
Progressivism is an umbrella term for a political ideology advocating or favoring social, political, and economic reform or changes. Progressivism is often viewed by some conservatives, constitutionalists, and libertarians to be in opposition to conservative or reactionary ideologies.The...
purposes. Tennessee Tax Revolt's opponents also mention that the Tennessee constitution already contains provisions limiting the rate of growth of government revenues to that of personal income in the state and has done so since 1978. Tax Revolt members counter that this provision can be overridden by a simple majority vote of the legislature and has been no less than eleven times in recent years so that it has become essentially meaningless.
Successes and obstacles
It seems unlikely that the Tax Revolt group will succeed in enacting anything resembling its "Taxpayer Bill of Rights" on the statewide level any time soon. However, it has already had a success on the local level in the city of Spring Hill, TennesseeSpring Hill, Tennessee
Spring Hill is a city in Maury and Williamson counties in the U.S. state of Tennessee, located approximately south of Nashville. The population was 7,715 at the 2000 census...
where this plan has already been enacted. The size of this group and the level of support that it actually enjoys are subject to debate. It seems to have many more sympathizers than it does active, dues-paying members. It engages in a running debate with the pro-income tax Tennesseans for Fair Taxation
Tennesseans for Fair Taxation
Tennesseans for Fair Taxation is a Tennessee political advocacy group advocating tax reform, particularly at the state level.As a grassroots group of generally low and moderate income families, Tennesseans for Fair Taxation is allied with state public employee and schoolteacher groups, along with...
organization, of which the same may be true. Supporters of Tennessee Tax Revolt, using the initiative and referendum process in the Memphis
Memphis, Tennessee
Memphis is a city in the southwestern corner of the U.S. state of Tennessee, and the county seat of Shelby County. The city is located on the 4th Chickasaw Bluff, south of the confluence of the Wolf and Mississippi rivers....
city charter, have obtained enough signatures to require a vote on the addition of the Taxpayer Bill of Rights concept to the charter in the November, 2004 election. However, this issue is being litigated, which may delay or cancel the referendum.