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Surplus Expenditures in Colorado

September 1, 1999
Fiscal Policy Center
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IP-10-1999 (September 1999)
Author: Barry Poulson

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Executive Summary:
This issue paper examines the disposition of surplus revenue in Colorado. The evidence reveals that special interests now determine the disposition of most of t he surplus revenue. The result is less efficient and equitable budgetary decisions than would have been made in the absence of surplus revenue.