State Revenue Dedicated for Special Purposes: A Proposed Constitutional Amendment

• Main Author: Andrews, Mark
• Format: Text
• Language: unknown
• Published: Duke University School of Law 2021
• Subjects: Law; Alaska law review; Alaska
• Online Access: https://scholarship.law.duke.edu/alr/vol38/iss2/3; https://scholarship.law.duke.edu/cgi/viewcontent.cgi?article=1608&context=alr

The Alaska State budget has decreased in recent years, and because of the lower price of oil, it is not expected to recover in the near term. This smaller budgetary pie may intensify the impulse to protect the funding of individual projects. However, the Alaska Constitution forbids the dedication of taxes for specific purposes. This Essay proposes a state constitutional amendment that would allow such dedications, subject to limits designed to avoid potential problems. The Essay describes the effect the proposal would have had on past decisions of the Alaska Supreme Court and compares the dedication of tax revenue to the “New Property” identified by Charles Reich.