A Major Tax Study: California's tax structure.-v.2. Fees and licenses.-v.3. Conformity of state and personal income tax laws to federal personal income tax laws.-v.4. Sales tax.-v.5. Taxation of property.-v.6. Financing local government.-v.7. Some sources of revenue not used by California.-v.8. Insurance tax.-v.9. Excise taxes.-v.10. Taxation of corporate income.-v.11. Taxation of gratuitous transfers.-v.12. Final report
A Major Tax Study: California's tax structure.-v.2. Fees and licenses.-v.3. Conformity of state and personal income tax laws to federal personal income tax laws.-v.4. Sales tax.-v.5. Taxation of property.-v.6. Financing local government.-v.7. Some sources of revenue not used by California.-v.8. Insurance tax.-v.9. Excise taxes.-v.10. Taxation of corporate income.-v.11. Taxation of gratuitous transfers.-v.12. Final report

Author: California. Legislature. Assembly. Interim Committee on Revenue and Taxation

Publisher:

Published: 1964

Total Pages: 824

ISBN-13:

DOWNLOAD EBOOK

Fundamental Tax Reform in California
Fundamental Tax Reform in California

Author: Alan D. Viard

Publisher:

Published: 2013

Total Pages: 10

ISBN-13:

DOWNLOAD EBOOK

In this article, we analyze an alternative, more sweeping approach to California tax reform. We examine the complete replacement of personal and corporate income taxes and the current sales tax with a broad-based consumption-oriented retail sales tax, accompanied by rebates to address distributional concerns. We draw on readily available data sources to provide a rough estimate of the revenue-neutral tax rate required to replace the existing tax regime and offer some preliminary thoughts on the advantages and disadvantages of such an approach.