The 2018-19 Budget: Fire Recovery Proposals [Publication Details]

Mar 1, 2018 - For 2018‑19, the Governor proposes a total of $35 million from the General Fund for recovery costs associated the fires in Northern California, such as related to rebuilding public infrastructure and backfilling local tax revenue losses.
https://lao.ca.gov/Publications/Detail/3767

^[PDF] California's Tax Expenditure Programs: Overview

Tax expendi- ture programs, as defined by ACR 17, include various tax exemptions, exclusions, deduc- tions, credits, and other special tax provisions which affect the amount of revenues collected through the state’s tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.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 premium s insurance tax, and various excise taxes.
https://lao.ca.gov/ballot/1998/980687_INT.html

California's Tax Expenditure Programs: Part 1--Overview

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the amount of revenues collected through the state's tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.html

California Tax Expenditure Proposals: Property Tax Introduction

California Tax Expenditure Proposals: Property Tax Introduction Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Property Tax Programs--Overview This section provides information on tax expenditure programs (TEPs) that affect the property tax levies on real property and tangible personal property throughout the state.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_proptax_overview.html

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 1)

Tax Incidence There would be significant differences in the type of taxpayer experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying the property tax, insurance tax, the CT and the PIT.
https://lao.ca.gov/ballot/2005/050085.htm

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Tax Incidence There would be significant differences in the types of taxpayers experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying t he property tax, insurance tax, the CT, and the PIT.
https://lao.ca.gov/ballot/2005/050103.htm

^[PDF] Tax Expenditure Evaluation

A detailed listing of tax expenditures exceeding $5 million. Tax Agency Reports and Open Data Portals. The Franchise Tax Board, California Department of Tax and Fee Administration, and Board of Equalization publish recurring reports on state tax expenditures.
https://lao.ca.gov/handouts/state_admin/2023/Tax-Expenditure-Evaluation-022223.pdf

California's Tax System: A Primer, Chapter 4

California's Tax System: A Primer, Chapter 4 Legislative Analyst Office, January 2001 California's Tax System Bank and Corporation Tax Overview of the Bank and Corporation Tax California is one of 48 states to tax corporate profits, and its bank and corporation tax (BCT) is the state's third largest source of General Fund revenues.
https://lao.ca.gov/2001/tax_primer/0101_taxprimer_chapter4.html

Understanding California’s Property Taxes

Understanding California’s Property Taxes Understanding California ’s Property Taxes Executive Summary The various taxes and charges on a California property tax bill are complex and often not well understood.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx