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THE CALIFORNIA Journal of Politics & Policy Commentary Creation of a State Tax Court Would Be a Step Backwards for Taxpayers Gerald M. Bonetto California State University, Los Angeles A. Introduction: Commission on the 21st Century Economy On October 30, 2008, Governor Arnold Schwarzeneg- ger signed Executive Order S-12-08 1 calling for the cre- ation of a bipartisan Commission on the 21st Century Economy (“Commission”) to re-examine and modernize California’s revenue laws. The commission ultimately consisted of 14 members, seven appointed by the gov- ernor and seven appointed by legislative leaders. At the signing, the governor asked the commission to step back from the current fiscal crisis and evaluate California’s tax www.bepress.com/cjpp Volume 2, Issue 1, 2010 structure. He wanted the commission to suggest changes to the revenue laws that would result in a more stable revenue stream and would better reflect California’s economy for the 21st century. The governor concluded that California’s “revenue stream is the epitome of boom or bust,” and that California needed a long-term solution to its revenue prob- lem in order to achieve ongoing fiscal stability. 2 B. Commission’s Findings In its report of September 29, 2009, the Commis- sion focused on California’s three main taxes—the per- sonal income tax, the corporation tax, and the sales and use tax—that constitute approximately 90 percent of the state’s General Fund. 3 The commission found that the tax system’s performance had become increasingly volatile and less diverse in terms of its revenue sources, primar- ily due to changes in the state’s economy and how these changes impact the tax system. 4 When the basic elements of the tax system were es- tablished in the 1930s, agriculture and manufacturing