Joshua G. Urquhart (Law Clerk, Chief Judge Philip P. Simon, U.S. District Court for the Northern District of Indiana), Disfavored Constitution, Passive Virtues? Linking State Constitutional Fiscal Limitations and Permissive Taxpayer Standing Doctrines, 81 Fordham L. Rev. 1263 (2012):

This Article contrasts the permissive state taxpayer standing doctrines in
place in most states with the restrictive federal and state taxpayer standing
rules applied in federal court. It proposes a new theory to explain this
disparity, arguing that ubiquitous state constitutional fiscal restrictions,
which specifically limit a state government’s ability to tax, spend, and
borrow, are a primary impetus in the creation and development of liberal
state taxpayer standing doctrines. The Article evaluates this novel
hypothesis through an empirical-historical survey of the early state
taxpayer standing decisions in every permissive jurisdiction and finds that
these provisions are indeed involved in most cases and in most states. It
concludes by discussing the implications of these results.