Taxation
Ca. Tax Lawyer VOLUME 34, 2025 ANNUAL ISSUE
Content
- 2024-2025 California Lawyers Association Tax Section Executive Committee
- 2025 Annual Award Winners
- By the Tax Section Members
- California's Anti-ing Trust Statute Comes With Strange Drafting Choices, Planning Opportunities, Landmines, and Apparent Errors
- Ctl Prize For Excellence In Writing
- Editors' Note: a New Way Forward
- From the Chief Counsels
- Government Contributions To Capital May Still Qualify For Exclusion From State Income Tax
- High Liability
- Inside This Issue
- Managing Ftb Audits of International Taxpayers
- Message From the Chair
- Minutes From the 2025 Meeting of Eagle Lodge West
- Rational Basis or Broad Discretion: Legal Standards Governing Cdtfa Interpretations
- Table of Contents
- Local Tax Sharing Agreements: a Constitutional Critique
LOCAL TAX SHARING AGREEMENTS: A CONSTITUTIONAL CRITIQUE
AUTHOR1
Darien Shanske
I. INTRODUCTION
Assessing sound tax policy should be a holistic endeavor. It turns out that many imperfect features of taxes in theory are good enough in practice. Indeed, in many cases those who advocate for perfection use the ideal as a cudgel against a good enough reality. I would characterize many complaints about the imperfect exclusion of intermediate goods from the sales tax base as in this category.