November 15, 2019

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

August 14, 2019

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

June 04, 2019

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

April 04, 2019

​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. 

April 03, 2019

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

October 09, 2018

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

June 06, 2018

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

March 20, 2018

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.

January 31, 2017

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. 

September 15, 2014

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.

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

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

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.

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. 

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

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

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

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

Assessing school district progress on SB 813.

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

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

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