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February 1, 1999 - This two-part report on tax expenditure programs (TEPs) is the. fourth in a series of such reports produced by the Legislative Analyst's Office. The initial reports were prepared in response to Resolution Chapter 70, Statutes of1985 (ACR17,Bates). Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system. The term "tax expenditure" generally has been used to define programs which result in exceptions to the "basic" tax stmcture of the state. As we discuss this part of this report, considerable differences of opinion exist regarding the definition of the term basic tax struchue, and thus, what constitutes an exception to this base.
February 1, 1999 - This is Part Two of a two-part report on California's tax expenditure programs (TEPs). It is the fourth in a series of such reports produced by the Legislative Analyst's Office.
November 19, 1998 - In striking contrast to the past two years, when strong revenues provided funds for both tax relief and significant spending increases in education and other program areas, our projections indicate that 1999-00 will be a difficult year.
September 23, 1998 - This report examines recent economic developments in California, with special emphasis on how the state's major geographic economic regions have been faring. It also looks at the near-term outlook for the state and its economic regions.
May 7, 1998 - Much of the variation in county revenues stems from taxation decisions of a generation ago and the extent of development today. The fundamental dilemma of counties remains: (1) counties have little control over their expenditures or revenues, and (2) county supervisors are elected locally, but have few tools to respond to local preferences. Ultimately, we believe the Legislature will need to broadly reexamine county government responsibilities and finance.