A new study by the Institute for Wisconsin's Future says Wisconsin's tax burden ranks 15th in the nation in taxes and fees. The state also ranks 18th in overall spending among the states.

This isn't what we've been told by the alarmist Republicans in the state legislature who continue to endorse the idea of amending the state's constitution to limit local government spending in the form of the so-called Taxpayers Bill of Rights (TABOR). If folks at the local level and their legislators want to spend more, they ought to be able to do so without having to genuflect to the state legislature by going through a referendum. Likewise, if those citizens think their local governments are spending too much, they have the opportunity to vote them out of office.

Something to remember is that each state works differently in how it collects revenue. Some put more of the burden on fees, and others focus more on property, sales and income taxes.