RESEARCH

Research Director's Favorites:
* Tax Burden Compared
* Spending Compared
* Measuring Tax Burden
* Revenue Crisis?
* Prop 13 Analysis

Taxing California
California's tax burden is high compared to other high-income states. Other facts about tax burden.

Municipalization and Subsidized Utility Competition
California local governments are using tax advantages and subsidies to compete against the private sector in electric and telecommunications markets. Why taxpayers should be concerned.

Governor's 1997-98 Budget (February 1997)
Economic growth is fueling an increasing budget.

Summaries of November 5, 1996 Ballot Propositions (October 1996)
Brief analysis of all 15 ballot measures.

Proposition 217 (September 1996)
Retroactive income tax increases and a big mistake on property taxes.

California Spending (July 1996)
The newly expanded other half of our taxing and spending series. Uses 1992-93 data (the latest available) to compare California state and local spending priorities and trends to other states.

Taxing California (May 1996)
The long-awaited update to our tax burden series. This issue compares California taxes and fees to other states for 1992-93 (the most recent federal data). It also includes information on federal tax burden for the first time.

Local Taxes Require Voter Approval (April 1996)
A Supreme Court decision from Santa Clara has revived Proposition 62. This brief provides some history of Proposition 62 and discusses policy issues surrounding reinstatement of this important voter right.

SB 1903 (Maddy): Bringing Balance to Property Tax Administration (March 1996)
Analysis of problems addressed by the Cal-Tax-sponsored property tax adminstrative reform bill.

How (Not) to Measure Tax Burden (March 1996)
A brief examination of flaws in the most popular measures of tax burden.

Governor's 1996-97 Budget (February 1996)
Cal-Tax's annual look at the governor's budget proposal.

Summary of March 1996 Ballot Propositions (February 1996)
Cal-Tax's traditional ballot bulletin.

Special Report: SB 657 (October 1995)
Analysis of Cal-Tax's Omnibus Property Tax Reform bill passed in 1995.

Gasoline Taxes and Transportation Funding (October 1995)
A brief comparison of California gasoline taxation and transportation spending to other states.

Plan for Stabilizing California Public Finance (March 1995)
Ten key reforms to California's spending and taxing policies that would save up to $14 billion.

California Taxing and Spending (October 1994)
Cal-Tax's annual bulletin comparing tax burden and spending to other states. This is the report written in 1994, which uses 1992 data. The next report (using 1993 data) should be available in the Spring.

Revenue Crisis? (August 1994)
While the spending lobby claims that California has not kept up with other states in government revenues and spending, a more detailed look at the data shows the opposite -- California dramatically outpaced other states in spending and revenues during the 1980s.

Classic Cal-Tax: Proposition 13: Love it or Hate it, its Roots Go Deep (November 1993)
Written in 1993, but just recently adapted for the web. Why Prop 13's acquisition-value assessment system is good for California.