PAR recommends changes to Louisiana Constitution's tax, spending mandates

Demoting major tax exemptions and restrictions from the Louisiana Constitution to statutes could give lawmakers the tools to simplify the state’s complex tax system, the Public Affairs Research Council of Louisiana (PAR) said in a new paper.

PAR recommended keeping the current constitutional requirement that raising taxes requires the approval of at least two-thirds of the members in each chamber of the Louisiana Legislature. Adding a new tax exemption also should take a two-thirds vote, PAR argued.