RESEARCH
RECENT REPORTS & FACTSHEETS
April 15, 2021
California Tax Facts: An Overview of the Golden State's Tax Structure
California Tax Facts: An Overview of the Golden State’s Tax Structure describes the taxes imposed by California’s state and local governments, and includes informative charts and tables with statistics on who pays the taxes, how much revenue is collected, and much more.
March 1, 2020
Taxing Commercial and Industrial Property at Full Market Value: An Economic Impact Assessment
Proponents of treating business property differently for assessment purposes
focus on the additional government spending that the tax increase would make
possible. An estimate of the additional government spending that would be
allowed by one recent proposal is $10.4 billion per year. Of this amount, about $4
billion would be spent by K–12 schools and community colleges, and $6 billion
would be spent by cities, counties, and special districts other than schools.
April 1, 2021
Global Intangible Low-Taxed Income
Provides a brief summary to explain at a high level the concept of "Global Intangible Low-Taxed Income," including a discussion of some potential issues for states to consider before implementing legislation to incorporate this income at the state level.
October 1, 2020
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges acted on by lawmakers since July 6, 2020 through the deadline for governor action on signatures and vetoes on September 30.
PAST REPORTS & FACTSHEETS
2020
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges acted on by lawmakers since January 6, 2020. This includes bills introduced 2020 and 2019 bills that have not failed legislative deadlines.
2019
California Tax Facts: An Overview of the Golden State's Tax Structure
California Tax Facts: An Overview of the Golden State’s Tax Structure describes the taxes imposed by California’s state and local governments, and includes informative charts and tables with statistics on who pays the taxes, how much revenue is collected, and much more.
2019
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018
2018
Factsheet: Understanding California's Property Tax Burden
Under a split roll property tax system, not all properties on the assessment roll are treated equally. Proposition 13 provides that property will be subject to the same rules regarding the maximum assessed value, assessment practices, and maximum tax rates.
2015
Health Savings Accounts Reduce Costs
California is one of only three states that do not allow a deduction for contributions to a health savings account. Learn more about how HSAs can reduce health care costs.
2014
Piecing Together California's Parcel Taxes
The first comprehensive study of California’s parcel taxes identified more than $1.9 billion in parcel taxes imposed annually on property owners. The in-depth survey also identifies local trends and provides recommendations for improving the parcel tax.
1985
Proposition 13 Reporter
Article XIIIA of the California Constitution: Amendments, Statutes, Decisions
1984
California Local Government Finance: Issues for the '80s (Part One)
An in-depth study on finance issues facing local governments.
1981
Contracting Out Local Government Services
A collection of case studies on California local government experiences contracting out services.
2020
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges acted on by lawmakers since January 6, 2020. This includes bills introduced 2020 and 2019 bills that have not failed legislative deadlines.
2019
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.
2018
Tax Watch: Major Taxes and Fees Introduced in the California Legislature
California lawmakers introduced 47 proposals that cumulatively would cost taxpayers more than $273 billion annually in higher taxes and fees.
2017
Water's Edge Election
An overview of how California taxes foreign companies doing business in the Golden State.
2014
Lowering the Vote Threshold for Local Taxes
Local governments currently need voter approval to increase taxes, but state lawmakers are considering several proposals to make it easier for local government to raise taxes and increase debt.
2014
Principles of Sound Tax Policy
Policymakers, scholars and think tanks overwhelmingly agree on a number of key overarching principles of sound tax policy.
1984
California Local Government Finance: Issues for the '80s (Part Two)
An in-depth study on finance issues facing local governments.
1982
Public Choices - Private Resources
Financing capital infrastructure for California's growth through public-private bargaining.
2019
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.
2019
Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature
This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.
2018
The Evolution and Impact of Proposition 13: A Visual Guide to California's Property Tax System
This report marks the 40th anniversary of voters’ approval of Proposition 13 by reviewing how the initiative has evolved over four decades.
2017
California Tax Facts: An Overview of the Golden State's Tax Structure
California Tax Facts: An Overview of the Golden State’s Tax Structure describes the taxes imposed by California’s state and local governments, and includes informative charts and tables with statistics on who pays the taxes, how much revenue is collected, and much more.
2014
Evaluating State and Local Bonds
Bonds can be an appropriate mechanism to finance capital projects at the state and local levels of government. However, expenditures funded by a bond should be thoroughly evaluated.
1984
California Local Government Finance: Issues for the '80s (Summary)
An in-depth study on finance issues facing local governments.
1982
Preserving California's Public Workers Investment
A report developed from a California Tax Foundation conference, November 19, 1982, at SRI International, Inc. Menlo Park, California.