Report #1 – California’s Tax System © Annette Nellen 2009 California’s Tax System – Report #1 Several Weaknesses Exist: An Introduction to Some of the Problems Professor Annette Nellen San José State University anellen@sjsu.edu This is one in a series of reports on weaknesses in California’s tax system. This report #1 lists several structural weaknesses and policy issues that exist in most of California’s taxes and the system overall. Subsequent reports provide further details on each of the weaknesses and issues, along with possible remedies. The purpose of this series of reports is to help promote serious discussion on the need to and the ways to bring California’s tax system into the 21 st century so it may best promote economic growth, be more equitable, efficiently meet state revenue needs, reduce taxpayer frustration, and be understandable and transparent. Work on this series began through a two-year fellowship with the New America Foundation. A blog accompanies these reports to enable online discussion. To access the reports, articles, and the blog, please visit: http://www.cob.sjsu.edu/nellen_a/TaxReform/21st_century_taxation.htm