Number: 98-351
Title: Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
Authors: Jay R. Shampansky, American Law Division 
Abstract: This report is an overview of proposed constitutional amendments (including H.J.Res. 50, 108th Congress) to require a super-majority vote for certain tax increases. Proponents on a extraordinary majority requirement argue that it would lead to greater public confidence in the predictability and stability of the tax system; opponents counter that such a requirement would disregard the constitutional principle of majority rule. There are now only a few constitutional provisions which expressly impose super-majority voting requirements.
Pages: 5
Date: Updated April 23, 2003