Paul Caron points to two articles on TABOR:

• America’s Next Tax Revolt – Wall Street Journal:
  

  A Taxpayer Bill of Rights is a long overdue addition to the architecture of state constitutions. Proposition 13 halted the aggressive encroachment of state government more than 25 years ago, but only temporarily: Even after adjusting for inflation, most state tax collections are two to three times fatter than they were then. The painful experience since is that only hard and fast constitutional limits can rein in the powerful spending interests that live off the government.

• Tax Foundation, TABOR, The Cure for Ratchet Up:
  

  Another important tool in alleviating tax and spend “ratchet-up” is the Taxpayer Bill of Rights (TABOR). This budget tool requires that excess revenue growth (in excess of population plus inflation) be rebated to the taxpayers. TABOR also requires voter approval for tax increases.