California is considering a universal medical care system. This could be a great step forward.

Of the three funding methods proposed, a payroll tax is a bad choice, because it creates an incentive to have fewer employees in the jurisdiction. We would be better off if we replaced all payroll taxes with other taxes.

A gross receipts tax with a fixed tax rate has drawbacks too: businesses could easily pass that along to customers, as they do with sales tax. That's why I've proposed a gross receipts tax with a tax rate that is higher for large companies.