1.  Several Weaknesses Exist: An  Introduction to Some of the Problems  
See web page or pdf file.

a.  Most of these weaknesses can be solved by fixing the tax base - they cannot be solved with a rate increase. A rate increase would make most of these problems worse.

b.  Analysis of California's Tax System Using Criteria Established for the 21st Century Economy Commission (pdf) [coming soon]


2.  Sales and Use Tax: Issues

a. Tax Base is Too Narrow (web) (pdf) (podcast)

b. Challenges in Collecting the Use Tax & Possible Solutions (web) (pdf

c.    Pyramiding Nature of the Tax (web) (pdf)


d.    Nexus Uncertainty (web) (pdf)

3. Personal Income Tax Weaknesses

a.  The tax is too volatile  (web) (pdf)

b.  Complexity due to lack of conformity with federal rules, various special rules and not using simplification techniques  (web) (pdf)

 4.  Corporate Franchise Tax Issues

5.  Property Taxes Reform Considerations

 6.  Alternative Taxes

 7.  Telecommunications Taxes (2003 policy brief by Prieger, Sexton and Nellen)

  • Taxes have not kept up with changes in technology 
  • State and local simplification is possible through coordination 

 8.  Strategy and Accountability Needed

9. Chokeholds on the Tax System (budget restrictions, earmarking, etc.)


California Tax Reform

21st Century Taxation

Tax Reform - Modernizing Tax Systems,      Following Principles of Good Tax Policy ​

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California's Tax Issues and Solutions