Darien Shanske (UC-Hastings) has posted Going Forward by Going Backward to Benefit Taxes on SSRN. Here is the abstract:

There are many paradoxes presented by the relationship of Californians to taxes and spending. Rather than bemoan the seeming disconnects, this short article argues that Californians should be understood as wanting more taxation according to a benefit principle. This approach indicates that benefit taxes in California should be increased while general taxes should be decreased through the use of credits against California’s income tax. There does not seem to be a legal obstacle to the California legislature making this change, including Proposition 26. By majority vote, all the legislature needs to do is offer credits against California’s income tax for the increased benefit charges that would for the most part be levied by local and/or specialized government entities in return for services provided.