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

The figure displays both the state tax savings from the rate reduction, and the net tax savings after adjusting for higher federal income taxes. Federal income taxes are increased bec ause, in most cases, lower state tax liabilities reduce the amount of itemized deductions a taxpayer can claim for federal income tax purposes.
https://lao.ca.gov/analysis_1995/pt5-a2.html

Proposition 8 [Ballot]

Nov 6, 2018 - Changes to State Tax Revenues. To the extent the measure ’s rebate provisions operate to reduce the net income of CDC owner/operators, the measure would likely reduce the amount of income taxes that for-profit owner/operators are required to pay to the state.
https://lao.ca.gov/BallotAnalysis/Proposition?number=8&year=2018

A Look at Voter-Approval Requirements for Local Taxes

A Higher Percentage of Taxes Paid by a Narrow Group Passed Than Other Types of Taxes. Voters approved a higher percentage of taxes levied on a narrow taxpayer base —such as business taxes and hotel taxes —than other types of taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.aspx

Understanding California’s Sales Tax

Understanding California’s Sales Tax Introduction California ’s state and local governments levy a tax on retail sales of tangible goods. This tax has two parts: Sales Tax on Retailers. When California retailers sell tangible goods, they generally owe sales tax to the state.
https://lao.ca.gov/reports/2015/finance/sales-tax/understanding-sales-tax-050615.aspx

^[PDF] MCO Tax Overview

MCO Tax Overview Presented to: Conference Committee on SB X2 2 and AB X2 1, Second Extraordinary Session Hon. Ed Hernandez, Chair Hon. Rob Bonta, Chair MCO Tax Overview L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE  Managed
https://lao.ca.gov/handouts/health/2015/MCO-Tax-Overview-120115.pdf

Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details]

Jun 1, 1993 - Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details] Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? Format: PDF Description: In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for offsetting the county revenue losses associated with the proposed property tax shift.
https://lao.ca.gov/Publications/Detail/254

^[PDF] A Look at Voter-Approval Requirements for Local Taxes

Cities and Counties Have Broad Tax Authority. Outside of the property tax, cities and counties have authority to impose a broad range of taxes, including sales taxes, parcel taxes, utility taxes, hotel taxes, and business taxes.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.pdf

^[PDF] Revenue Options for the 1990-91 Budget

Together, these taxes accounted for over 90 percent of all state and local tax revenues. Various other levies such as the gross premiums insurance tax, death-related taxes, tobacco and alcoholic beverage taxes, parimutuel horseracing taxes and municipal utility and business taxes accounted for the remainder of California's tax burden.
https://lao.ca.gov/1990/reports/0690_revenue_options_for_the_1990-91_budget.pdf

Property Taxes: Why Some Local Governments Get More Than Others

Unlike the income and sales taxes, however, property taxes are used exclusively for local purposes. All property taxes are allocated to local governments within the county in which the tax is collected.
https://lao.ca.gov/1996/082196_prop_taxes/property_tax_differences_pb82196.html

^[PDF] Tax Expenditure Reporting

Tax Expenditure Reporting Requirements California law defines "tax expenditures" to include all deductions, credits, exclusions, exemptions, and preferential tax rates contained in the state tax structure and in the local property tax.
https://lao.ca.gov/analysis/1979/01_transmittal_overview_1979.pdf