“When I’ve done the analysis of the tax savings of moving out of California, for most companies that are not flow-through [i.e., not partnerships or LLCs], there really isn’t an income tax savings,” said Robert Johnson, a CPA who teaches state and local taxes at Cal State University Northridge. “California is market-based sourcing. Unless you’re going to get all your customers to move, you’re not going to change how much gets sourced to California.”
https://variety.com/2026/film/news/paramount-state-taxes-leaving-california-1236833420/
Variety
Clip Category
Northridge