Groups Raise "Corporate Welfare" Argument in California

This month, the Reason Foundation and Howard Jarvis Taxpayers Foundation released a 59-page report - Tax Credits in California - Economic Gr...

California conformity problems and opportunities

California tax law does not completely nor timely conform to the federal tax law. This can sometimes be a good thing and sometimes a source ...

Trailing Nexus - Constitutional?

Let's take a break from the drama of whether we go off the fiscal cliff to look at an interesting state tax issue - trailing nexus.  Tra...

California's Troubled, Outdated Tax System

Three tax initiatives/propositions will appear on the November 2012 California ballot. This is a poor way to change the tax law.  Voters hav...

Prop 13 reports

Two reports on Prop 13 were issued recently:  (1) A chapter in the Joint Venture 2012 Index (pages 7 - 11 and 62 - 71, and (2) a March 2012 ...