State Taxes

2013

• Who Pays Taxes in California?, April 2013
• Principles and Policy: A Guide to California’s Tax System, April 2013

2012

• What Makes a Tax System "Fair"?, May 2012
• Who Pays Taxes in California?, April 2012

2011

• Should California Extend the Sales Tax to Services?, October 2011
• Where Do California’s Tax Dollars Go?, July 2011
• Narrowing the Gap: Options for Boosting California's Sales Tax Collections From Online Retailers, April 2011
• Who Pays Taxes in California?, April 2011
• California’s Enterprise Zone Program: No Bang for the Buck, February 2011

2010

• Understanding the Tax Swap, August 2010
• No Free Lunch: Tax Cuts Widen Budget Gaps, July 2010
• Who Pays Taxes in California?, April 2010

2009

• Fatally Flawed: What Would the Commission on the 21st Century Economy's Recommendations Mean for California?, October 2009
  
• COTCE Proposals Would Increase Budget Gaps,Tax Low- and Middle-Income Californians, September 2009
• To Have and Have Not, June 2009

• California's Tax System, February 2009

2008

• Budget Cuts or Tax Increases: Which Are Preferable During an Economic Downturn?, November 2008

• The Number of High-Income Taxpayers Increased Significantly During a Period With 10 Percent and 11 Percent Tax Rates on High-Income Earners, August 2008

• What’s in the Conference Committee’s Revenue Package?, July 2008

• Who Pays Taxes in California?, April 2008

2007

• Who Pays Taxes in California?, April 2007
• Health Savings Accounts: No Solution for the Uninsured, January 2007

2006

• Have It Your Way: Should Some Corporations Get to Choose How Much of Their Income Is Taxed in California?, August 2006
• New Study Overstates Effectiveness of Enterprise Zones, August 2006
• California's Enterprise Zones Miss the Mark, April 2006

2005

• Are Refundable Tax Credits Needed to Save California’s Film Industry?, August 2005

2004

• All Gain, No Pain: California’s “No Tax” Corporations, September 2004
• What Would Be the Impact of Reinstating the 10 and 11 Percent Personal Income
  Tax Rates?, April 2004
• The California Business Roundtable "Competitiveness Project": Myth and Fact, April 2004

2003

• Unkept Promises: California's Manufacturers' Investment Tax Credit, April 2003

2002

• Options for Balancing the Budget: Reinstating the Vehicle License Fee Rate, May 2002
• Should California Adopt a "Single Sales Factor" for Determining How Much
  Corporate Income to Tax, April 2002
• Refundable Tax Credit Available for Families with Child Care Expenses, January 2002

2001

• Should the Sales Tax on Gasoline Be Constitutionally Dedicated to Transportation?,
  December 2001
• Is the Sales Tax Trigger a Tax Increase?, June 2001
• Six Questions to Ask When Evaluating Tax Policy Proposals, May 2001
• Is a Sales Tax Holiday the Best Way to Provide Tax Relief for Californians?, May 2001
• How Can a State Earned Income Tax Credit Help California's Working Poor Make Ends Meet?,
  March 2001
• Tax Policy and California's Energy Crisis, January 2001

2000

• Who Would Benefit from a State Earned Income Tax Credit?, December 2000
• Who Would Benefit from a Reduction in the Personal Income Tax Rates?, June 2000
• Are Employer Tax Credits the Most Effective Way to Expand Health Coverage for
  California's Uninsured?, May 2000
• Is a Tax Break the Best Way to Reward California's Teachers?, May 2000
• Who Would Benefit From the Governor's Proposed Tax Rebate?, May 2000
• Strategies to Reward Work: How Can a State Earned Income Tax Credit Assist
  California's Working Poor?, April 2000

1998

• Can California Afford the Governor's VLF Proposal?, June 1998
• Should California Repeal the 'Car Tax'?, June 1998

1997

• What's in the Tax "Mega-Deal"?, September 1997
• Proposition 13: Its Impact on California and Implications for State and Local Finances, April 1997
  This publication is not available on-line. Order.

1996

• What are the Differences Between Assessments, Fees, and Taxes?, August 1996
• Is California a High Tax State?, April 1996
• Can California Afford a 15% Tax Cut?, February 1996