Report card time

California now has the highest sales tax, the highest gasoline tax, and the highest marginal income tax rates in the United States. These high rates of taxation are contributing factors to California’s ongoing ranking in the bottom tier of business-friendly states.

The people of California have long understood the negative impact of excessive taxation. In 1978, California voters overwhelmingly enacted Proposition 13, which eliminates yearly increases in property taxes based on re-assessed property value.

Recently, the Howard Jarvis Taxpayer’s Associated released its 2013 Legislative Report Car...