About This Series

“California Taxes,” a six-part series that begins today, is the result of a five-month analysis of the state tax system by reporters Bill Stall and Ralph Frammolino.

The Times examined a tax system whose structure--built in the 1930s--has been shaken by economic crises, patched together by voter initiatives and distorted by a Legislature placating special interests. The system is riddled with special exemptions and loopholes that are considered economic necessities by their beneficiaries, but lead to higher rates for everyone and undermine public confidence.

By most measures, the archaic system is badly in need of comprehensive reform, The Times found.

For the series, The Times interviewed more than a hundred people, including national tax experts from academia and think tanks, key state officials and legislators representing a range of political views, business executives who moved from California--and many who have stayed, tax lobbyists, tax critics, tax collectors--and taxpayers.

Stall and Frammolino, aided by researcher Nona Yates and Richard O’Reilly, Times director of computer analysis, also reviewed all available studies and data sources on California taxes. Times staff writers Susan Christian, Richard Lee Colvin and Paul Lieberman also contributed to the stories.

The Times’ reporting did not attempt to answer the question of whether Californians should pay more taxes or less. Reasonable arguments can be made for either view; the issue can only be resolved by the state’s voters and their elected representatives, balancing the services residents demand with the amount of taxes they are willing to pay.

At a glance, here are the series’ six parts:

* Today: Myths have obscured public debate over taxes and blocked serious efforts toward reform.

* Monday: Are state taxes fair? The Times examines who bears the burden and talks with Southland taxpayers about their views.

* Tuesday: Businesses have gotten their way for decades with special pleas to the Legislature.

* Wednesday: The California tax system is riddled with loopholes.

* Thursday: Proposition 13 did what it said it would do--lower property taxes--but it also did a lot more, much of it unintended.

* Friday: How should the state tax system be changed?