California lawmakers should adopt a consensus approach to tax policy, rather than deal with the state's budget crisis on a yearly, piecemeal basis, say three UC Davis scholars. Such a tax-reform approach should focus on yielding modest initial revenue while promoting short-term economic recovery. Sales, income and property tax reforms are integral parts of such an approach, say UC Davis professors Fred Block, John Hall and Don Palmer in a recent paper. They suggest expanding the sales tax base by including services not currently taxed, such as repair, tourist and legal services. But at the same time, they propose eliminating the local component of the state sales tax. On income tax, they propose recapturing another $600 million from upper-income taxpayers by closing some loopholes that limit tax obligations and eliminating an upper-income tax-rate sunset provision. Finally, on property tax, they suggest a phased-in market value assessment on commercial, industrial and rental properties.