SDCTA Review of CPI's "The Bottom Line" Report
The Center on Policy Initiative's "The Bottom Line" report has been a centerpiece of discussion regarding the City of San Diego's (City) fiscal situation for several years. The report compares California's ten most populated cities (as of 2003) on the basis of various forms of tax revenues and government expenditures. Among its findings are that San Diego is below average in collecting several types of tax revenues and expenditures on core services. The report concludes that the City's tax system has not allowed it to generate adequate revenues to meet the growing demand for services. This critique demonstrates that a significant component of the analyses, claims, and conclusions within "The Bottom Line" are based on questionable logic and statistical methodology.