From where I sit, the best taxes are those that stay close to home and close to the reason they are put into effect.  That's why school bond measures like the current Measure E are the best use of our tax policies.  As the volunteers fan out to knock on doors this weekend, the flyer notes that it gives local control and stable funding (see the next post on how tenuous such stability can be).

I also like when taxes and bond measures are designed with contingencies in mind.  For instance, Measure E includes this contingency:

Reduction in Tax if Result is Less Other Government Support

The collection of the education parcel tax is not intended to decrease or offset any increase in local, state, or federal government revenue sources that would otherwise be available to the Burlingame Elementary School District during the period of the education parcel tax.  In the event that the levy and collection does have such an effect, the Burlingame Elementary School District shall cease the levy or shall reduce the education parcel tax to the extent that such action would restore the amount of the decrease or offset in other revenues.

This is critically important since there is no way to predict what will happen in Sacramento over the next four years.  And with the vagaries of how school funding works (e.g. Basic aid districts, etc) it's better to be safe than sorry.  So………