Commission on the 21st Century Economy
(916) 322-2263
Reports
Reports relevant to the Commission's work are available in this section. These documents represent a broad range of perspectives and do not necessarily reflect the opinion of the Commission or its staff.
Commission Reports
Final Report of the Commission on the 21st Century Economy (.pdf, 425 pages, <5 MB) — The following Commissioners endorsed submitting this report to the Governor and Legislature: Chairman Gerald Parsky, Ruben Barrales, Michael Boskin, John Cogan, Edward De La Rosa, Christopher Edley, Jr., Monica Lozano, Becky Morgan and Curt Pringle.
- Final Report — Press Release (.pdf, <1 MB)
- Final Report — "What They're Saying" (.pdf, <1 MB)
- Final Report — Presentation (.pdf, <1 MB)
Government Reports
State of California Department of Finance (DOF)
- Summary Document for the 2009 Budget Act (.pdf, <1 MB, www.dof.ca.gov)
- Tax Expenditure Report, 2008-09 (.pdf, <1 MB, www.dof.ca.gov)
Legislative Analyst's Office (LAO)
- Proposition 1A, State Finance (.pdf, <1 MB, www.lao.ca.gov)
- Informational Hearing on Tax Expenditures, February 2008 (.pdf, <1 MB, www.lao.ca.gov)
- California's Tax System: A Primer (www.lao.ca.gov)
- Revenue Volatility In California (.pdf, <1 MB, www.lao.ca.gov)
- California's Fiscal Outlook: LAO Projections — 2008-09 Through 2013-14 (www.lao.ca.gov)
- California’s Changing Income Distribution (.pdf, <1 MB)
Other Governmental Organizations
- California State Assembly: California State Assembly Committee on Revenue and Taxation Reference Book 2007 (www.assembly.ca.gov)
- California State Board of Equalization: Sales and Use Taxes: Exemptions and Exclusions (.pdf, <1 MB, www.boe.ca.gov)
- State of California Franchise Tax Board: California Income Tax Expenditures, Compendium of Individual Provisions (.pdf, <1 MB, www.ftb.ca.gov)
Reports by Non-Governmental Organizations
- Center for Continuing Study of the California Economy "Are Businesses and High-Income Residents Fleeing California?" (.pdf, <1 MB)
- "Manufacturing 2.0," Milken Institute. June 2009.
http://www.milkeninstitute.org/pdf/CAManufacturing.pdf
Interactive data site :
http://www.milkeninstitute.org/manufacturing/ - "Lone Star rising," Economist, July 9, 2009.
Overview of the report, a section on California/Texas rivalry and another on the Texas economy.
http://www.economist.com/specialreports/displaystory.cfm?story_id=13938917
http://www.economist.com/opinion/displaystory.cfm?story_id=13990207
http://www.economist.com/surveys/displaystory.cfm?story_id=13938859 - California Forward: Report to the Commission on the 21st Century Economy: Discussing Tax Reform (.pdf, <1 MB)
- American Institute of Certified Public Accountants, Tax Division: Guiding Principles of Good Tax Policy: A Framework for Evaluating Tax Proposals. (.pdf, <1 MB, ftp.aicpa.org)
- California Forward: It’s about trust: A state budget process that restores public confidence (.pdf, <5 MB, news.caforward.tv)
- Stephen M. Sheffrin and Marla Dresch, California Policy Seminar: Estimating the Tax Burden in California (.pdf, <10 MB)
- Joint Venture: Silicon Valley Network: Statement of Principles: California Budget and Tax Reform Initiative (.pdf, <1 MB, www.jointventure.org)
- Michael J. McIntyre & Richard D. Pomp: A Policy Analysis of Michigan's Mislabeled Gross Receipts Tax (.pdf, <1 MB)
- Thomas S. Neubig & Robert Cline: Future State Business Tax Reforms: Defend or Replace the Tax Base (.pdf, <1 MB)
- Next 10: California's Budget (www.next10.org)
- Silicon Valley Leadership Group: California Tax Policies and Business Expansion, "Tough Choices — Real Solutions" (.pdf, <5 MB, svlg.net)
- Steven M. Sheffrin, Professor of Economics, UC Davis: Economic Aspects of a Split-Roll Property Tax (.pdf, <1 MB)
- Tax Analysts: Repeal State Tax Breaks for Capital Gains (.pdf, <1 MB)
- Tax Foundation: Background Paper: 2009 State Business Tax Climate Index (.pdf, <5 MB, www.taxfoundation.org)
- The Urban Institute: Tax Expenditures and Tax Reform: Issues and Analysis (.pdf, <1 MB)
California Budget Project
- To Have and Have Not (.pdf, <1 MB)
- Available Data Do Not Support Claims That High-Income Californians Are Leaving the State (.pdf, <1 MB)
- Budget cuts or tax increases: Which are preferable during an economic downturn? (.pdf, <1 MB, www.cbp.org)
- The number of high-income tax payers increased … (.pdf, <1 MB, www.cbp.org)
- Who pays taxes in California? (.pdf, <1 MB, www.cbp.org)
California Tax Reform Association
- Commercial Property Assessment in California: Bad Law, Bad Economics, Bad Fiscal Policy, Bad Land Use (.pdf, <1 MB)
- Recommendations on California’s State Budget Crisis (.pdf, <1 MB)
Council on State Taxation (COST)
- Total state and local business taxes — 50 state estimates for fiscal year 2008 January 2009 (.pdf, <3 MB)
- (With the Tax Foundation): Gross Receipts Taxes in State Government Finances: A Review of Their History and Performance (.pdf, <5 MB)
- Sales Taxation of Business Inputs (.pdf, <1 MB)
- The Best and Worst of State Tax Administration (.pdf, <1 MB)
LECG LLP
- LECG Economic Jobs Report (.pdf, <1 MB)
- LECG Economic Jobs Fact Sheet (.pdf, <1 MB)
- LECG State Tax Comparison Report (.pdf, <1 MB)
- LECG State Tax Comparison Bar Graph (.pdf, <1 MB)
Public Policy Institute of California
- Are the Rich Leaving California? (.pdf, <1 MB)
- California's Tax Burden (.pdf, <1 MB)