There’s a ditty that captures Californians’ attitudes about taxes: “Don’t tax you, don’t tax me, tax the fellow behind the tree.” It explains why California voters are usually willing to impose new taxes on the state’s most affluent residents and why the state has, by far, the highest income tax rates of any state, topping out at 13.3 percent. In this century, the syndrome has been evident in three elections, beginning in 2004 when Darrell Steinberg, then a state legislator and now mayor of Sacramento, and mental health advocacy groups proposed boosting the tax rate on incomes over $1 million by one percentage point to expand services to the mentally ill. Eight years later, in 2012, Gov. Jer
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