How about a two-thirds majority for tax cuts?

Most of the states require a two-thirds majority in both houses of their legislature to pass a tax increase. The people who write these laws claim it requires "sober reflection" by the legislature before increasing taxes; in reality, they create a de facto moratorium on tax increases because with the political climate the way it is, you couldn't get two-thirds of any legislative body in America to agree that water is wet.

Tax cuts are another matter: in no state does passing a tax cut require more than a simple majority.

Any change in revenues deserves equal reflection...so, I believe tax cuts should be subject to the same majority requirements tax increases are.