Even though I lived in Tennessee for a time and enjoyed the lack of an income tax I wonder about the legality of such a law banning future legislation . Could a state make collective bargaining by government employees a permanent and inviolable legal right ? I don't know but it's certainly not something we'd want to see happen . I would tend to think that leaving things as they are would make more sense . It's pretty obvious that up to this point the voters of The Volunteer State have pointedly refused to levy an income tax on themselves and doubtful that they will in the forseeable future . At least it provides some food for thought .
It is a worthy point to say that constitutions should not be trifled with, and that if they are too changeable, then geese and ganders will eventually get around to messing with things that ought not be messed with.
I see this as a good measure though. It doesn't cut off the ability to collect revenue - only the ability to collect it through an income tax. Progressive income tax is the primary method of redistributing wealth from the productive class to the unproductive class and public sector, and Tennessee is saying they want nothing to do with it constitutionally. That is a recipe for economic growth and development, as businesses and workers can have confidence going forward that progressive taxation will not happen in Tennessee. I'd embrace it if I lived there.
I understand your point . But I'm inclined more to the point Soup makes . If it were written into the state constitution rather than being a simple statute I'd feel more comfortable . As for the comments of the advocate for fair taxation ( can't remember his name or bring up the quote ) he fails to understand or probably ignores the fact that more is paid in state sales tax by upper income individuals in Tennessee than lower and middle income individuals . "Fair share" my ass !
Although I'll admit to skirting the Tenn. sales tax myself when in 1984 I went to West Memphis , Arkansas and bought a car .