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California Initiative Process

Californians rightly credit Progressive-era Governor Hiram Johnson with leading the successful fight for direct democracy in the Golden State, but few are familiar with the critical groundwork that had been laid by Dr. John Randolph Haynes... Read More...

California Sales and Use Tax Overview

This page explains the requirements for collecting taxes. Included is information about shipping, handling and transportation tax requirements. California sales tax is generally imposed upon a retailer for the privilege of selling tangible personal property in California at retail. The retailer may be a California retailer or an out-of-state retailer engaged in business in California... Read More...

California Taxation

In the mid-1970s, Californians were paying more in taxes than residents of any other state. On a per capita basis, California ranked 3rd among the 50 states in state and local taxation in 1977, but this heavy tax burden was reduced by the passage in 1978 of Proposition 13. Read More...

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How U.S. Congress Spends Federal Tax Revenue

Chart showing how the United States Congress spends the federal tax revenue. (31 January 2008)... Read More...

Taxes by State

We pay Uncle Sam the same no matter where we live, but property, gasoline, tobacco, sales and state income taxes are all over the map... Read More...

The Progressives and Direct Democracy

The 1890's are often viewed today as a happy time period when Americans lived uncomplicated lives with few problems to worry about. But, time has a way of covering up the negative and the ugly. Rather than being a "happy time," the 1890's may have been one of the worst times for Americans... Read More...

The Indirect Effects of Ballot Initiatives

A number of academic studies have found that states with ballot initiatives and direct democracy have lower taxes and less spending than other states (Matsusaka, 1996)... academic literature has spent little time examining why this is the case. Some have argued anecdotally that ballot initiatives are used to enact large tax reductions at the state level... California's Proposition 13 continues to receive a great deal of attention... Read More...

California Property Tax Overview

The property tax process in most California Counties, is split between three different offices - the Assessor, the Controller and the Tax Collector/Treasurer. The heads of these offices are elected officials. Each of them are responsible to the public for the assessment, collection and distribution of property taxes as well as other important functions... Read More...

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Property Tax Overview Santa Cruz California

The property tax process in Santa Cruz County, like most other California Counties, is split between three different offices - the Assessor-Recorder, the Auditor-Controller and the Treasurer-Tax Collector. In Santa Cruz County, the heads of these offices are elected officials. They are responsible to the public for the assessment, collection and distribution of property taxes as well as other important functions... Read More...

American Tax Research

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