Date: January 1, 2017
Author(s): Brian D. Taylor, Maxwell Albrecht, Martin Wachs, Jaimee Lederman, Anne Brown, Ryan Yowell
Abstract
Many counties in California are turning to local option sales taxes (LOSTS) to address the gap between transportation needs and available funding. The measures are currently in place in 24 of California’s 58 counties. LOSTS are effective, producing billions of dollars per year for transportation projects and maintenance statewide. However, questions about equity and fairness in how we pay for transportation emerge. This research finds that LOSTs are a popular tax mechanism among voters. Lower income neighborhoods, however, shoulder a disproportionate sales tax burden. Equity considerations are frequently included in ballot arguments, although they are often overshadowed by arguments on the effectiveness of proposed projects.
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