To constrain legislative taxing power, 16 U.S. state constitutions require a supermajority in both chambers to increase or impose taxes. Both supporters and opponents of the requirement argue that its effect fades away because states circumvent it in various ways, especially by raising fees that are not subject to the requirement. Existing literature, however, offers little and inconsistent evidence on whether the effect decays over time and whether the decay results from fee hikes. This article documents legal cases to show the ways in which states have responded to the requirement, estimates whether the effects of the requirement decay over time, and tests whether states raise fees instead of taxes after adopting such a requirement. Using state-level panel data, I find that the initial effectiveness of the requirement on tax burden does decay approximately a decade after enactment and that the decay is not the result of fee increases.
