Which legislative action is necessary to change tax rates?

To change tax rates, a two-thirds vote of each house in the legislature is necessary because this requirement establishes a high level of consensus among elected representatives before any alteration in taxation can occur. Such a stipulation is designed to ensure that tax changes are approached with caution and reflect broad legislative support, which can help prevent abrupt changes that could negatively impact the economy or citizens' financial situations. This legislative procedure underscores the importance of a robust democratic process in managing public funding and fiscal responsibility.

In contrast, an executive order cannot unilaterally change tax rates as it is typically used for administrative purposes rather than legislative changes. A public vote, while important in certain contexts, is not typically required for legislative tax changes at the state level; tax laws usually fall under the jurisdiction of the state legislature. Similarly, a majority vote by the citizens might refer to specific measures or propositions, but standard changes to tax rates usually necessitate direct action and votes from legislative bodies to ensure thorough examination and accountability.