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Diane Publishing Books
California’s Tax System: A Primer
Elizabeth G. Hill. California has over 35 million residents, is the 6th largest economy in the world, & has substantial & diverse demands in such areas as education, health care, & infrastructure. Its public sector is one of the largest & most diversified in the world. California relies primarily on taxes to fund the public services that it provides to its individuals, & the state & local governments raise more than $120 billion annually, with roughly 70% of this from taxes. This primer is organized into the following sections: (1) overview of California’s tax structure, (2) the personal income tax, (3) the sales & use tax, (4) corp. taxation, (5) other state taxes, & (6) local taxation. Glossary of common tax terms.
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