^[PDF] The McCauler-Rooker Wealth Tax and Oceans Preservation Act

The wealth tax would be based on the tax rates established by the federal estate tax, which has a progressive structure and whose top rate in calendar year 2007 will be 45 percent. However, the measure specifies that the tax rate applied must not be less Hon.
https://lao.ca.gov/ballot/2007/070636.pdf

^[PDF] Housing affordability and property taxes.

Background Property Taxes and Income Tax Credits Local Governments Collect Property Taxes From Property Owners. California local governments—cities, counties, schools, and special districts—levy property taxes on property owners.
https://lao.ca.gov/ballot/2021/210517.pdf

Initiative Analyses

The measure establishes se veral new tax programs including tax credits.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=49

^[PDF] How High? Adjusting California’s Cannabis Taxes

Thus, while a tax cut clearly would reduce the size of the illicit market to some extent (and a tax increase would expand it), we cannot quantify the extent of this effect. Taxes Likely Have Little Effect on Exports.
https://lao.ca.gov/reports/2019/4125/cannabis-taxes-121719.pdf

^[PDF] 50 years of service Policy Brief Reversing the Property Tax Shifts

Redevelopment Agencies $200 Agencies lost 15 percent of gross property taxes. Shift sunset in 1993-94. $65 Shift amounts allocated in proportion to agency prop- erty taxes, net of taxes passed through to other agen- cies.
https://lao.ca.gov/1996/040296_prop_tax_shifts/pb040296.pdf

Californians and the Marriage Penalty

This approach was embodied in the Marriage Tax Elimination Act of 1999 (H.R. 6, Weller, et al.) and the Marriage Tax Penalty Act of 1999 (S. 12, Hutchison), and i n part was incorporated in the Tax Reform Act of 1999the tax relief measure which Congress recently passed, but was vetoed.
https://lao.ca.gov/1999/121699_marriage_penalty.html

^[PDF] California's Property Tax

California's Property Tax $55 Corporation Tax Sales and Use Tax Personal Income Tax Property Tax 3L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 11, 2012 LAO 70 YEARS OF SERVICE  Prior to Proposition 13.
https://lao.ca.gov/handouts/state_admin/2012/CA_Property_Tax_4_11_12.pdf

^[PDF] Review of the California Competes Tax Credit

Credit Claimed Businesses file taxes as normal and, if agreement milestones reached, may claim credit to reduce income taxes. Credits may be carried forward if they exceed the amount of tax owed. Compliance Verification The Franchise Tax Board reviews tax filing and other information.
https://lao.ca.gov/reports/2017/3709/california-competes-tax-credit-103117.pdf

1997-98 Budget Analysis: Perspectives and Issues, Part III

Specifically, we estimate that personal income and sales taxes will exceed the budget estimate significantly, but that bank and corporation taxes will fall well below the administration's estimates. Income Taxes.
https://lao.ca.gov/analysis_1997/part_3_revenues_pi97.html

California's Tax Expenditure Programs: Compendium of Individual Programs Overview

This is because the value of the tax provision may vary depending on the taxpayer's marginal tax rate. For example, for income deductions, a djustments, and exclusions, the value of the tax provision will increase along with the marginal tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.html