Staff
Chas Alamo
(916) 319-8357
Personal Income Tax, Employment, and Labor Law
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


Publications

Economy and Taxes

To browse all LAO publications, visit our Publications page.



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.


Report

California's Tax Expenditure Programs Part 2

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.


Report

(1) Settlement on Contracting Out for Seismic Retrofit, and (2) Economic and Revenue Developments

January 21, 1999 - Settlement on Contracting Out for Seismic Retrofit (Cal Update)


Report

State Corporate Taxation Of Sales to the Federal Government

January 21, 1999 - State Corporate Taxation Of Sales to the Federal Government


Report

The LAO’s Economic and Budget Projections

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.


Report

(1) Status of Collective Bargaining Negotiations, and (2) Economic and Revenue Developments

October 20, 1998 - (1) Status of Collective Bargaining Negotiations, and (2) Economic and Revenue Developments


Report

State and Regional Economic Developments in California

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.


Report

A Primer on the Vehicle License Fee

June 17, 1998 - The VLF is a fee on the ownership of a registered vehicle that provides nearly $4 billion in annual revenues. This report is intended to answer a number of questions related to the VLF.


Report

Revenues Up Sharply

May 11, 1998 - Revenues Up Sharply


Report

Why County Revenues Vary: State Laws and Local Conditions Affecting County Finance

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.


Report

Perspectives on the Economy 1998-99

February 18, 1998 - Perspectives on the Economy 1998-99


Report

Perspectives on the Economy and Demographics 1998-99

February 18, 1998 - Perspectives on the Economy and Demographics 1998-99


Report

Perspectives on State Revenues 1998-99

February 18, 1998 - Perspectives on State Revenues 1998-99


Report

A Perspective on the Vehicle License Fee

February 18, 1998 - A Perspective on the Vehicle License Fee


Report

(1) Major Milestones: 25 Years of The State-Local Fiscal Relationship, and (2) Economic and Revenue Developments

December 22, 1997 - (1) Major Milestones: 25 Years of The State-Local Fiscal Relationship, and (2) Economic and Revenue Developments