Describe the system of consumption taxes (i.e., sales and excise taxes) used by California.

1) List ALL major consumption taxes and their share in total state revenues. Also, answer ALL the following questions:

2) Is the state leaning toward general or selective taxes? Are consumption tax rates high compared to other states?

3) Has the state introduced marijuana, soda, or other unusual selective excise taxes? If yes, have they helped state revenues during the COVID-19 pandemic?

4) Does the state impose tobacco taxes?

5) If you were to change how the state taxes cigarettes and other tobacco products, what would your proposed reform be? Would it satisfy the principles of sound tax policy (revenue adequacy, neutrality, stability, and transparency)?