The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - As described earlier, when local property tax revenue outpaces growth in school district appropriations limits, the state must transfer some of its limit to school districts to ensure that they do not exceed their local limits.
https://lao.ca.gov/Publications/Report/3800

LAO Analysis of the 2011-12 Budget Conference Committee Tax Swap Proposal

In this letter, we will (1) discuss some of the key assumptions for our analysis of the tax swap, (2) provide our estimates of the effects the tax swap, and (3) suggest some alternatives to elements of the tax swap.
https://lao.ca.gov/reports/2010/tax/tax_swap/tax_swap_081210.aspx

^[PDF] Fair Tax Initiative

MAJOR PROVISIONS OF THE INITIATIVE General Provisions Relating to State Government Elimination of Certain Existing State Taxes. California currently levies a variety of state-level taxes, including the personal income tax, bank and corporation franchise and income taxes, sales and use taxes, gross premiums insurance tax, and various excise taxes.
https://lao.ca.gov/ballot/1998/980687_INT.pdf

^[PDF] The 2020-21 Budget: Taxation of E-Cigarettes

• How would the tax rate affect e-cigarette use? • How would the tax rate affect other outcomes, such as cigarette smoking? • How would the tax rate affect compliance with the tax? • How would the tax interact with other state and federal policies?
https://lao.ca.gov/reports/2020/4171/ecigarette-taxation-022420.pdf

LAO Analysis of the 1997-98 Budget Bill Perspectives and Issues Part VI A, Property Tax Shift

LAO Analysis of the 1997-98 Budget Bill Perspectives and Issues Part VI A, Property Tax Shift LAO Analysis of the 1997-98 Budget Bill Perspectives and Issues Part VI A, Property Tax Shift Property Tax Shift Conclusion What Should the Legislature Consider As It Reviews Proposals to Reduce the Amount of the Property Tax Shifts?
https://lao.ca.gov/analysis_1997/part6a_tax_shift_pi97.html

FAQs

(Last updated: October 2023) How Have Gasoline Taxes Changed Over Time? State Excise Tax and Sales Taxes. The state excise tax and sales taxes on gasoline have a connected history. The figure below shows the major changes to these taxes over roughly the past 100 years.
https://lao.ca.gov/Transportation/FAQs

^[PDF] California's Tax Expenditure Programs: Sales Taxes

The sales and use tax actually consists of two comple- mentary taxes: • Sales Tax. The sales tax portion is the more familiar of the two taxes and is levied on the total purchase price of tangible personal property sold in California, except for items specifi- cally exempted from taxation by law. • Use Tax.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_sales_tax.pdf

^[PDF] Policy Brief Property Taxes: Why Some Local Governments Get More Than Others

Policy Brief Property Taxes: Why Some Local Governments Get More Than Others rather than in Sacramento . . .” It is less clear, on the other hand, governments—including over 1,000 whether property tax variation school districts—receive a share of caused by the AB 8 property tax local property taxes.
https://lao.ca.gov/1996/082196_prop_taxes/property_tax_differences_pb82196.pdf

Analysis of the 1995-96 Budget Bill: How Will the Economy Be Affected?

These options wo uld also redistribute the tax burden. In both cases, revenues would decline and the progressivity of California's overall tax structure would change. Broadening the tax base in order to lower tax rates also could be considered, such as a value- added tax (VAT) or a similar consumption-based tax.
https://lao.ca.gov/analysis_1995/pt5-a4.html

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 3)

Background on State Taxes Corporation Tax The state levies a corporation tax (CT) on net earnings of businesses operating within California. For California corporations, net income is taxed at the rate of 8.84  percent.
https://lao.ca.gov/ballot/2005/050102.htm