Research Areas
California
Research
California-Specific Information
Studies and Reports
- Finding Stable Ground: California Reform Commission Puts Tax Overhaul on Table, by Micah Cohen and Kiran Sheffrin, July 27, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 2009
- Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
- California Legislators Push for More Double-Digit Income Tax Rates, by William Ahern, July 14, 2008
- California Schemin': Cigarette Tax Evasion and Crime in the Golden State, by Patrick Fleenor, October 5, 2006
- Tax Review: Proposition 13: A Prostitution of Conservative Principles, by Donald G. Hagman, September 1, 1978
- Tax Review: Property Taxation after the California Vote, by C. Lowell Harriss, August 1, 1978
Special Briefs (legislative testimony, amicus curiae briefs, and speeches)
- The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 2009
- Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Adam Van Susteren, February 5, 2009
- Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Joseph Henchman and Edward M. Teyssier, November 14, 2008
Commentaries
- Orange Grove: Cities overreach on hotel fees, by Joseph Henchman, November 10, 2009
- Solving California's budget problems, by Micah Cohen and Kiran Sheffrin, July 30, 2009
- Higher cigarette taxes: unhealthy and unfair, by Patrick Fleenor, June 29, 2009
- California's Prop. 87 Fails Economics 101, by Jonathan Williams, November 3, 2006
- California Cigarette Tax Proposal Would Hurt State's Poorest, by Andrew Chamberlain and Patrick Fleenor, October 28, 2006
- Smugglers and Thieves Await Passage of California's Prop. 86 Cigarette Tax Hike, by Patrick Fleenor, October 12, 2006
- Tyranny of California's Nonpayers, by Scott A. Hodge, June 6, 2006
- Revise California's Tax Code, by Scott A. Hodge and Andrew Chamberlain, October 19, 2004
- Ranking California, by Scott A. Hodge, September 1, 2003
Blog Posts
- Op-Ed: Cities overreach on hotel fees, by Natasha Altamirano, November 11, 2009
- Want Marijuana Legalized? Get Politicians Addicted , by Justin Higginbottom, October 28, 2009
- "ReadyReturn" a Bad Idea That's Hard to Kill, by William Ahern, October 7, 2009
- Paper or Plastic? NEITHER in San Jose come 2011., by Joseph Henchman, September 24, 2009
- San Francisco Mayor: Tax Soda But Call It Something Else and Pretend That Individuals Won’t Pay It, by Joseph Henchman, September 18, 2009
- Californians Think Tax Money is Wasted; Differ on Solutions, by Joseph Henchman, September 15, 2009
- California Court Strikes Down Tax on Tax Collection, by Joseph Henchman, August 19, 2009
- New Podcast: Dr. Steven Sheffrin on CA Tax Reform, by TF Staff, August 3, 2009
- Can You Fix California?, by Mark Robyn, July 23, 2009
- State Budgets: California Reaches a Deal... For Now, by Joseph Henchman, July 22, 2009
- Transparency for Tax Expenditures: A California Proposal, by David Splinter, July 21, 2009
- California’s Proposed Carbon-Based Fuel Tax , by David Splinter, July 17, 2009
- Expedia Pays San Francisco $35 Million in Disputed Hotel Taxes, by Mark Robyn, July 16, 2009
- More California Budget Antics, by Joseph Henchman, July 9, 2009
- California is Not a Low-Tax State, Despite Proposition 13, by Joseph Henchman, July 7, 2009
- San Francisco Considering Local Beer Tax, by Joseph Henchman, July 7, 2009
- Los Angeles County Sales Tax Goes Up; Pico Rivera and South Gate Pay 10.75%, by Joseph Henchman, July 6, 2009
- Broadening or Redefining the Base , by Kail Padgitt, July 6, 2009
- California Issuing State Warrants to Pay Bills, by Joseph Henchman, July 2, 2009
- California Prepares to Issue IOUs Next Month, by Joseph Henchman, June 25, 2009
- San Francisco Mayor Proposes Cigarette Tax for Street Cleaning, by Joseph Henchman, June 17, 2009
- California Governor Floats Flat Tax, by Joseph Henchman, June 8, 2009
- California Court Hands Down Class Action Decision, by Joseph Henchman, May 29, 2009
- California Voters Reject Tax Increase Extensions, by Joseph Henchman, May 20, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- Madoff Ponzi Scheme Victims Seek California Tax Refunds, by Joseph Henchman, April 27, 2009
- California Budget Shortfall, by Joseph Henchman, March 11, 2009
- Should California Be Declared Bankrupt?, by Joseph Henchman, March 2, 2009
- California Tax Refunds Still Delayed, by Joseph Henchman, February 24, 2009
- More on California's New Taxes, by Joseph Henchman, February 20, 2009
- California Approves Budget; Taxes Going Up, by Joseph Henchman, February 19, 2009
- Negotiations Continue on California Budget, by Joseph Henchman, February 17, 2009
- California Budget Compromise Tax Changes, by Joseph Henchman, February 13, 2009
- More on California Budget Deal, by Joseph Henchman, February 12, 2009
- No Deal Yet on California Budget, by Joseph Henchman, February 11, 2009
- Tax Foundation Argues to California Court of Appeals: Charging Taxpayers for Tax Collection Is a Tax, by TF Staff, February 6, 2009
- California Liquor Tax Increase Proposal May End "Two Buck Chuck", by Joseph Henchman, February 2, 2009
- Some California Republicans May OK Tax Hike in Budget Talks, by Joseph Henchman, January 22, 2009
- California Activists File Suit Seeking to Nullify Tax Plan, by Joseph Henchman, January 7, 2009
- State Budgets: California's Perpetual Budget Crisis Continues, by Joseph Henchman, January 2, 2009
- What’s Wrong with California’s Sales Tax Exemption for Groceries?, by William Ahern, December 31, 2008
- LA Times Editorial Takes on ATR's Tax Pledge, by Gerald Prante, December 31, 2008
- California Passes Tax/Fee Switcheroo Budget; Governor Says He'll Veto, by Joseph Henchman, December 19, 2008
- California Rush Budget Plan Probably Unconstitutional: Depends on Calling Gas Tax a Tax One Day, and a Fee the Next, by Joseph Henchman, December 18, 2008
- Tax Foundation Tax Counsel: California Budget Proposal Probably Unconstitutional, by TF Staff, December 18, 2008
- California Announces Appointees to Tax Reform Commission, by Joseph Henchman, December 15, 2008
- Tax Foundation Files Brief Supporting Class Tax Refunds, by Joseph Henchman, November 26, 2008
- San Jose Tax Counting Every Vote, by Joseph Henchman, November 18, 2008
- California Proposes Hiking Unemployment Insurance Taxes, by Joseph Henchman, November 10, 2008
- Calculating California's Sales Tax, by Joseph Henchman, November 7, 2008
- San Mateo County Rental Car Taxes Defeated at Ballot Box, by Joseph Henchman, November 7, 2008
- California Sales Tax Back in the Spotlight: LA and SF Would Have Double-Digit Rates, by William Ahern, November 6, 2008
- California Governor Establishes Tax Review Panel, by Joseph Henchman, October 31, 2008
- California Exit Tax Proposal Derided, by Joseph Henchman, August 28, 2008
- California Activist Proposes Wealth Tax and Probably Unconstitutional Exit Tax, by Joseph Henchman and Paul Galindo, August 25, 2008
- California Considers Tax Changes in Budget Standoff, by Joseph Henchman, August 22, 2008
- The California Budget: A Work in Progress, by Bob Schmidt, August 5, 2008
- IRS Publishes "Top 1%" Data by State -- California's Top 1% in the Crosshairs, by William Ahern, August 1, 2008
- New Analysis of California?s Individual Income Tax Rates, by TF Staff, July 15, 2008
- Proposed Taxes on Porn Both Unconstitutional and Bad Tax Policy, by Joseph Henchman, May 28, 2008
- Is the Playboy Mansion Tax Coming to California?, by Gerald Prante, May 12, 2008
- From the Archives: Thoughts on Property Taxes 30 Years Ago, by Alicia Hansen, February 21, 2008
- California Court Holds that Excessive "Fee" is an Unconstitutional Tax, by Joseph Henchman, February 13, 2008
- California Governor Tries Washington Monument Ploy, by Joseph Henchman, January 15, 2008
- California Legislative Analyst: Repeal Mortgage Interest Deduction, by Gerald Prante, January 2, 2008
- California May Hike Cigarette Tax by $2 to Increase Healthcare Spending, by Gerald Prante, November 6, 2007
- California Councilman Proposes Raising Hotel Tax for Charity, by Joseph Henchman, October 9, 2007
- California Scheming, by Curtis S. Dubay, January 9, 2007
- New Op-Ed on California's Prop. 86 Cigarette Tax Increase, by Andrew Chamberlain, October 12, 2006
- California Cigarette Tax Increase: A Boon for Organized Crime?, by Andrew Chamberlain, August 3, 2006
- California Residents Flee Taxes, Taxing Authorities Give Chase, by Andrew Chamberlain, July 17, 2006
- California?s Attempt to Simplify Taxes Is Not So Simple After All, by Alicia Hansen, June 19, 2006
- Is California's Tax Base Preparing to Flee?, by Andrew Chamberlain, June 12, 2006
- How Much Do You Trust the IRS?, by Alicia Hansen, April 19, 2006
- California Complexity Continues, by Curtis S. Dubay, August 19, 2005
- Unlucky Numbers: Will the California Lottery Face a Lawsuit over Its New Game?, by Alicia Hansen, June 30, 2005
Podcasts
- Dr. Steven Sheffrin: California Tax Reform, August 3, 2009
- Jon Coupal of the Howard Jarvis Taxpayers Association: California's Fiscal Policy and Budget Crisis, January 21, 2009
Media Coverage
- Tax Counsel and Director of State Projects Joseph Henchman Publishes Op-ed in Orange County Register on Hotel Taxes, November 10, 2009
- San Francisco Chronicle Quotes Tax Foundation Senior Economist Gerald Prante on Predictions for 2010 Tax Parameters, September 18, 2009
- San Diego Union-Tribune Interviews Tax Counsel Joseph Henchman on Legal Win Overturning Tax Disguised as “Fee”, August 19, 2009
- San Jose Mercury News Features Tax Foundation Research on Cigarette Taxes, August 12, 2009
- Tax Foundation Summer Fellows Micah Cohen and Kiran Sheffrin Pen Op-Ed on California Tax Reform for San Diego Union-Tribune, July 30, 2009
- Tax Foundation Featured in BARRON’S Cover Story on California Budget, July 27, 2009
- Santa Rosa Press Democrat (CA) Cites Tax Foundation Data on Sales Taxes, April 1, 2009
- Associated Press Reports on California Sales Tax Changes, April 1, 2009
- San Francisco Chronicle Columnist Features Tax Foundation Research on “Nonpayers” Into Federal Income Tax System, March 5, 2009
- State-Local Tax Burden Study Cited in Orange County Register Story on California’s Fiscal Crisis, February 16, 2009
- Sacramento Bee Columnists Cites State-Local Tax Burden Report in Comprehensive Discussion of Budget and Tax Reform, February 8, 2009
- Los Angeles Times Columnist Interviews Vice President for Economic Policy Robert Carroll on the Tax Code’s Complexity, January 18, 2009
- Congressman Devin Nunes (R-CA 21st District) Cites State-Local Tax Burden Report in Wall Street Journal Op-Ed, January 10, 2009
- Inland Valley Daily Bulletin (CA) on SILO Deals and the Los Angeles MTA, November 20, 2008
- Columnist for The Stanford Daily Discusses Federal Fiscal Responsibility, November 17, 2008
- Los Angeles Times Uses State Business Tax Climate Index in Story on Sales Tax Increase Proposal, November 7, 2008
- Los Angeles Times Columnist Cites Tax Foundation Study on Progressivity on Tax Code, November 4, 2008
- The Sacramento Bee on California's Budget Crisis, July 27, 2008
- The Christian Science Monitor on Potential Tax Increase in California, July 26, 2008
- The Los Angeles Times on Raising Taxes on the Wealthy, July 18, 2008
