Policy One Research: Arguments Against the Palesky Proposal
- Detailed summary against passage of the bill to provide a tax cap in the state.
- http://www.policyoneresearch.com/documents/Tax%20Cap/PolicyOne%20Tax%20Cap%20Report.pdf

Courts: Opinion of the Justices
- Maine Supreme Court's opinion on the constitutionality of imposing limits on personal and property taxes.
- http://www.courts.state.me.us/opinions/2004%20documents/04me54%20Opn%20of%20Justices.htm