California Needs A Bright-Line Test for Determining Residency for Tax Purposes

“Where do you live?” This seemingly straightforward question has been the source of major contention between taxpayers and the Franchise Tax Board for many years, resulting in time-consuming appeals, exhausting searches for documents and witnesses, significant audit resources, and, in some cases, expensive litigation. It is time for the state to end the confusion by […]
Who Was That Fellow on the Train?
Did I see a unicorn? Or was that really a California petition circulator being paid hourly? I was riding the Gold Line, one of the Metro trains in Los Angeles, in Little Tokyo with my son last month when I was approached by a petition circulator, carrying a clipboard full of statewide ballot initiatives. The […]
CA Fwd Releases Report On How To Build Stronger Budget Reserve
By calling a special legislative session today to focus lawmakers’ attention on creating a more robust budget reserve, Gov. Brown has demonstrated his commitment to strengthening California’s fiscal condition—and to ensuring the state, with years of double-digit deficits fading into memory, sets aside enough money for the next rainy day. The question now is: What […]
The Spread Of ‘Debate Is Over’ Syndrome
The ongoing trial involving journalist Mark Steyn – accused of defaming climate change theorist Michael Mann – reflects an increasingly dangerous tendency among our intellectual classes to embrace homogeneity of viewpoint. Steyn, whose column has appeared for years on these pages, may be alternatingly entertaining or over-the-top obnoxious, but the slander lawsuit against him marks […]