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.

This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.

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.

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.

An overview of how California taxes foreign companies doing business in the Golden State.

Policymakers, scholars and think tanks overwhelmingly agree on a number of key overarching principles of sound tax policy.

Assessing school district progress on SB 813.

An in-depth study on finance issues facing local governments.

A report developed from a California Tax Foundation conference, November 19, 1982, at SRI International, Inc. Menlo Park, California.

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.

This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.

This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018

This report marks the 40th anniversary of voters’ approval of Proposition 13 by reviewing how the initiative has evolved over four decades.

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.

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.

Article XIIIA of the California Constitution: Amendments, Statutes, Decisions

An in-depth study on finance issues facing local governments.

A collection of case studies on California local government experiences contracting out services.

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.

This report identifies higher taxes, fees, assessments, and charges proposed by lawmakers from the first day of the legislative session, on December 3, 2018.

California lawmakers introduced 47 proposals that cumulatively would cost taxpayers more than $273 billion annually in higher taxes and fees.

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.

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.

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.

An in-depth study on finance issues facing local governments.

Financing capital infrastructure for California's growth through public-private bargaining.