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RESEARCH

RECENT REPORTS & FACTSHEETS

Tax and Fee Report, Vol XI, No. 3

California lawmakers considered increasing annual taxes and fees by more than $208.5 billion during the second half of the 2023-24 legislative session.

Tax and Fee Report, Vol X, No. 4

During the first year of the Legislature’s 2023-24 session, California lawmakers considered more than $203.5 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through September 14, 2023, when both houses adjourned for the year.

Tax and Fee Report, Vol X, No. 2

During the first five months of the 2023-24 session, California lawmakers considered more than $196.3 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through May 19, 2023.

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.

Tax and Fee Report, Vol XI, No. 2

During the first five months of 2024, as the Legislature began the second half of its 2023-24 session, California lawmakers considered increasing annual taxes and fees by more than $196.5 billion.

A Legal Guide to Proposition 26

Background, Statutes, Court Decisions, Pending Cases, Attorney General
Opinions, and Subsequent Constitutional Amendments Relating to
Article XIII A and Article XIII C of the California Constitution
(Proposition 26 of 2010).

Tax and Fee Report, Vol X, No. 1

During the first three months of the 2023-24 session, California lawmakers have considered more than
$185.6 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, and a slew of fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through this report’s publication date.

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.

Tax and Fee Report, Vol XI, No. 1

During the first two months of 2024, as the Legislature began the second half of its 2023-24 session, California lawmakers considered increasing annual taxes and fees by more than $193.28 billion.

Tax and Fee Report, Vol X, No. 3

During the first year of the 2023-24 session, California lawmakers considered more than $203.7 billion in new taxes and fees, including a “wealth tax,” a government-run health care system that would require hundreds of billions of dollars in new taxes, a tax on oil company earnings, a corporate tax increase that would make California’s rate the highest in the nation, and numerous fee increases. This figure includes all tax and fee legislation introduced from the beginning of the session through July 17, 2023.

How CA Distributes Sales Tax From Online Sales

California uses “mixed sourcing” rules to ensure that local governments receive substantial sales tax revenue from online sales, regardless of the locations of the retailer or purchaser.

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.

PAST REPORTS & FACTSHEETS

2022

Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature

During the second year of the 2021‑22 session, California lawmakers have considered more than
$194.62 billion in new taxes and fees, including a “wealth tax,” a variety of tax increases to fund a
government-run health care program, a carbon tax, and a new tax on gains from property sales. This figure
includes all pending tax and fee legislation as of this report’s publication date – legislation introduced this
year, as well as proposals from 2021 that were acted upon this year or remain eligible for action.

2021

Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature

During the first year of the 2021‑22 session, California lawmakers proposed more than
$236.4 billion in new taxes and fees, including income tax increases, a “wealth tax,” phone taxes, and business tax increases.

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.

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

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.

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


Principles of Sound Tax Policy

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

1985

Making the Grade?

Assessing school district progress on SB 813.

1984

California Local Government Finance: Issues for the '80s (Summary)

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

2022

Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature

During the second year of the 2021‑22 session, California lawmakers considered more than $198.9 billion in new taxes and fees, including a “wealth tax,” a variety of tax increases to fund a government-run health care program, a carbon tax, and a new tax on gains from property sales. This figure includes legislation introduced this year, as well as proposals from 2021 that were acted upon this year.

2021

Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature

During the first months of the 2021-22 session, California lawmakers proposed more than $234.48 billion
in new taxes and fees, including income tax increases, a “wealth tax” that would be the first in the nation, and business tax increases.

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

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

Water's Edge Election

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

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.

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.

1984


California Local Government Finance: Issues for the '80s (Part One)

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.

2022

Tax and Fee Report: Major Taxes and Fees Introduced in the California Legislature

During the second year of the 2021‑22 session, California lawmakers have considered more than
$190 billion in new taxes and fees, including a “wealth tax” and a slew of tax increases to fund a government-run healthcare system. This figure includes all pending tax and fee legislation as of this report’s publication date – legislation introduced this year, as well as proposals from 2021 that were acted
upon this year or remain eligible for action.

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

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.

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.

1985


Proposition 13 Reporter

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

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.

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