An even worse constitution than the US: California

[Volokh, Eugene]

According to
http://www.statemaster.com/graph/eco_tot_tax_bur-total-tax-burden-per-ca
pita, California is #9 in total tax burden per capita, though only #17
in total tax burden divided by GDP
(http://www.statemaster.com/graph/eco_tol_tax_bur_pergdp-total-tax-burde
n-per-gdp). 

Eugene

> -----Original Message-----
> From: conlawprof-bounces at lists.ucla.edu 
> [mailto:conlawprof-bounces at lists.ucla.edu] On Behalf Of David Cruz
> Sent: Monday, February 16, 2009 3:59 PM
> To: CONLAWPROFS professors
> Subject: RE: RE: An even worse constitution than the US: California
> 
> Here is a genuine question:  In discussing California's 
> "high" tax rates, where do property taxes fit in?  Does 
> Arizona have property taxes?  Are they a percentage of 
> assessed value?  Due to Prop 13's constraints, California's 
> effective rate of property taxation is quite low on much 
> property that has not transferred ownership relatively 
> recently (e.g., Disneyland, movie studio lots).  It may well 
> be that property taxes are a drop in the bucket, but other 
> than Janet Alexander, I haven't seen people even mentioning 
> them in this thread.  And they are often touted as a reason 
> why businesses remain in California and why we dare not 
> revise Prop 13 to more narrowly protect the single-family 
> homeowners on whose behalf it was largely sold to the voters 
> (and not or not so much commercial real estate owners).
> 
> David B. Cruz
> Professor of Law
> University of Southern California Gould School of Law Los 
> Angeles, CA 90089-0071 U.S.A.
> 
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