Should California Extend the Sales Tax to Services?

A new CBP Budget Backgrounder examines the potential benefits and drawbacks of expanding the state sales tax to services.

Budget Cuts or Tax Increases: Which Are Preferable During an Economic Downturn?

A CBP analysis shows that increasing taxes on higher-income families is the best choice for closing the budget gap when the economy is weak.

California’s Enterprise Zone Program: No Bang for the Buck

This Policy Points looks at the costs and benefits of the Enterprise Zone program and finds it has a poor track record on job creation.

Who Pays Taxes?
A CBP analysis examines who pays taxes, who doesn't, and how California's tax systems compare to those of other states.

Narrowing the Gap: Options for Boosting California's Sales Tax Collections From Online Retailers

A CBP analysis describes several approaches California could take to help boost sales tax collections from online retailers.