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Economy and Taxes Publications

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Report

Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

February 3, 2000 - In 1999 the Legislature stated its intent to revamp the property tax allocation system. We examine five alternatives for improving local finance.

Report

California Tax Policy And the Internet

January 31, 2000 - The growth of the Internet raises many tax policy issues. These include: How can we ensure that the tax system is fair without interfering with the Internet's evolution? How will the Internet's growth affect government tax bases? We examine these and other Internet-related tax issues in detail, and recommend that California approach them by pursuing multistate tax agreements and consider undertaking a comprehensive review of telecommunication related levies.

Report

Californians and the Marriage Penalty

December 15, 1999 - Nationally, over 40 percent of married couples currently incur the marriage penalty, which averages about $1,400 per couple. However, even more couples--over 50 percent--receive federal marriage bonuses, totaling several billion dollars more than the marriage penalties. While the likelihood of Californians facing federal marriage penalties is less than nationally, Californians pay a disproportionately large share of such penalties.

Report

California's Fiscal Outlook: LAO Projections 1999-00 to 2004-05

November 17, 1999 - California's fiscal fortunes have again significantly exceeded expectations, due largely to its robust economic performance and the accompanying increases in General Fund revenues. We project that continued revenue growth will trigger all of the vehicle license fee (VLF) reductions previously agreed to, enable full funding of all current-law programs, and produce significant budgetary reserves in the next several years.

Report

(1) The "Three Strikes and You're Out" Law's Impact on State Prisons: An Update , and (2) The Economic and Revenue Situation

October 23, 1999 - (1) Although the growth in the prison population has slowed in recent years, the second- and third-strike population continues to grow substantially. This growth will have implications for the costs, operation, and security needs of the prison system. (2) Strong current revenue trends suggest that revenues in 1999-00 will exceed the budget estimate, potentially by a substantial margin.. (Cal Update)

Report

(1) Tahoe-Area Development Lawsuits Could Have Far-Reaching Impacts, and (2) Economic and Revenue Developments

August 23, 1999 - Four significant lawsuits concerning the Tahoe Regional Planning Agency (TRPA) either recently have been resolved or are proceeding toward resolution. The outcome of these cases could have important consequences for land-use regulation in the Lake Tahoe area. Further, since the cases concern provisions of the U.S. Constitution, they could affect land-use regulation across the country. (Cal Update)

Report

Grant Anticipation Revenue Vehicles: An Option to Finance Transportation Projects

August 18, 1999 - Grant Anticipation Revenue Vehicles (GARVEE bonds) are a financing instrument that enables states to fund transportation projects based on anticipated receipt of future federal funds. (Cal Update)

Report

California and the 2000 Census

July 15, 1999 - We discuss the controversy surrounding plans to supplement the traditional population headcount in the 2000 federal census with estimates derived from statistical sampling techniques. We also revisit the cost to California resulting from undercounting in the 1990 federal census.

Report

California's Tax Expenditure Programs

February 25, 1999 - California's Tax Expenditure Programs

Report

Budget Forecast for Special Funds Revenues 1999-00

February 16, 1999 - Budget Forecast for Special Funds Revenues 1999-00

Report

California's Demographic Outlook

February 16, 1999 - California's Demographic Outlook

Report

Economic Outlook

February 16, 1999 - Economic Outlook

Report

Perspectives on the Economy and Demographics 1999-00

February 16, 1999 - Perspectives on the Economy and Demographics 1999-00

Report

Perspectives on State Revenues 1999-00

February 16, 1999 - Perspectives on State Revenues 1999-00

Report

California's Tax Expenditure Programs Part 1

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.

Economy and Taxes Staff

Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
 
Ross Brown
(916) 319-8345
Property Taxes, Bonds, and the Economy
 
Ann Hollingshead
(916) 319-8305
State Budget and Federal Funding
 
Nick Schroeder
(916) 319-8314
Public Employment, CalPERS, Elections, Veterans Affairs
 
Brian Uhler
(916) 319-8328
Deputy Legislative Analyst: Economy, Taxes, and Labor
 
Seth Kerstein
(916) 319-8365
Sales and Excise Taxes and Demographics