The 2016-17 Budget: California's Fiscal Outlook

Nov 18, 2015 - (The sales tax portion of Proposition 30 phases out over the 2016 –17 and 2017 –18 fiscal years. The amount of revenue generated by the sales tax is relatively small compared with the income tax and has a smaller effect on the minimum guarantee.)
https://lao.ca.gov/Publications/Report/3305

^[PDF] 2009-10 Budget Analysis Series: Revenues

Corporate Tax Tax includes the corporate franchise tax, corporate income tax, and bank tax. All are based on net in- come. In addition, limited liability enti- ties pay a fee. Corporations, Subchapter S corporations, and other business entities.
https://lao.ca.gov/2009/tax/revenues_0209/revenues_020609.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

^[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

The 2018-19 Budget: Governor's May Revision Medi-Cal Budget

May 14, 2018 - General Fund savings from the MCO tax are offset by increases in plans ’ capitation payments owing to the tax. The May Revision estimates that net General Fund savings associated with the MCO tax are lower by $428  million over 2017 ‑18 and 2018 ‑19 as compared to the Governor ’s January budget.
https://lao.ca.gov/Publications/Report/3839

^[PDF] California's Tax Gap

Use Tax Gap. According to various studies, the bulk of the SUT tax gap occurs in the use tax component. Tax noncompliance occurs in three principal areas: ! Use Tax Remittance by California Business Consumers.
https://lao.ca.gov/handouts/revtax/2005/Californias_Tax_Gap_030105.pdf

^[PDF] Other Possible Revenue Sources for Medi-Cal and Developmental Services

Changes to Tax Credits and Other Tax Expenditures
https://lao.ca.gov/handouts/health/2015/Other-Possible-Revenue-Sources-Medi-Cal-Developmental-Services-070915.pdf

^[PDF] The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

Before 2017, BOE administered the sales and use tax and dozens of smaller tax and fee programs. Franchise Tax Board (FTB) Administers Personal Income Tax and Corporation Tax. FTB administers personal income and corporate taxes and is headed by a three‑member board: the State Controller, the Director of Finance, and the Chair of the BOE.
https://lao.ca.gov/handouts/state_admin/2022/The-Department-of-Tax-and-Fee-Administration-the-State-Board-of-Equalization-and-the-Office-of-Tax-Appeals-032222.pdf

^[PDF] LAO 1997 Budget Analysis: Improving The Incentives for Property Tax Administration Chapter

Tax Collection and Distribution. The work of the assessor is the first step in the property tax administration process. Once the assessed value has been determined, it is the job of the county tax collector and the county auditor to send out tax bills, collect tax revenue, and allocate that revenue to the local jurisdictions that receive property taxes.
https://lao.ca.gov/analysis_1997/part6b_prop_tax_admin_pi97.pdf

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