2001 Initiative Analysis: Fair Tax Act

The measure establishes that a VAT and an ad valorem tax on fuel may be levied locally but only by cities and counties. The various restrictions regarding the VAT base are identic al to those governing the state.
https://lao.ca.gov/ballot/2001/011138_INT.htm

^[PDF] Fair Tax Act, Amendment No. 1-S

The measure establishes that a VAT and an ad valorem tax on fuel may be levied locally but only by cities and counties. The various restrictions regarding the VAT base are identical to those governing the state.
https://lao.ca.gov/ballot/2001/011138_INT.pdf

^[PDF] A Primer California’s Tax System California’s Tax System

Value Added Tax (VAT)—A VAT is similar to a sales tax. However, rather than levied on a good’s final sales value, it is assessed at each stage of the manufacturing process, based on the increase in the product’s value attributable to that stage.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer.pdf

1997-98 Budget Analysis: The Governor's Corporate

1997-98 Budget Analysis: The Governor's Corporate 1 Flat Rate aLevies a business and occupations tax based on gross receipts (tax rate applied depends on industry classification). bIncludes a 2.5 percent personal property replacement tax. cSimilar to a value-added tax (VAT), and is based on the sum of federal taxable income, compensation paid to employees, dividends, interest,
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.html

California's Tax System: A Primer, Chapter 6

Value Added Tax (VAT)-- A VAT is similar to a sales tax. However, rather than levied on a good's final sales value, it is assessed at each stage of the manufacturing process, based on the increase in the product's value attributable to that stage.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter6.html

^[PDF] California's Tax System: A Primer

Value Added Tax (VAT)—A VAT is similar to a sales tax. However, rather than levied on a good’s final sales value, it is assessed at each stage of the manufacturing process, based on the increase in the product’s value attributable to that stage.
https://lao.ca.gov/2007/tax_primer/tax_primer_040907.pdf

Refocusing the Workers’ Compensation Subsequent Injury Program [Publication Details]

Jul 10, 2025 - Refocusing the Workers’ Compensation Subsequent Injury Program [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5062

MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance) [Publication Details]

Jun 27, 2025 - MOU Fiscal Analysis: Bargaining Unit 12 (Craft and Maintenance) [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5060

MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers) [Publication Details]

Jun 27, 2025 - MOU Fiscal Analysis: Bargaining Unit 9 (Professional Engineers) [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5061

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5059