^[PDF] The McCauley-Rosen Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2009/090802.pdf

Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

Another is that the basic characteristics of differe nt tax bases and tax rates differ from each other. For example, income taxes and sales taxes are ad valorem taxes, which apply percentage tax rates to dollar tax bases.
https://lao.ca.gov/analysis_1995/part3-a.html

^[PDF] Fair Tax Act, Amendment No. 1-S

This would be accomplished by (1) replacing the existing sales and use tax (SUT) with a value added sales tax on certain tangible personal property, (2) replacing various excise taxes, (3) eliminating certain local taxes and fees, (4) eliminating taxing authority of certain local governments, and (5) making certain other changes in the law governing taxation.
https://lao.ca.gov/ballot/2001/011138_INT.pdf

2004-05 Budget Perspectives and Issues: Another Property Tax Shift?

The State Constitution establishes the property tax as a local tax. While the state's voters gave the Legislature responsibility to allocate property tax revenues, nothing in the Constitution or the history of Proposition  13 suggests that the intent of this delegation of authority was for the state to benefit fiscally from its control of the
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_5a_proptaxshift_anl04.htm

^[PDF] California Cancer Research Act (Version 3)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products.
https://lao.ca.gov/ballot/2009/090811.pdf

^[PDF] California Tax Policy and the Internet: Supplements

Would both be taxed? Would neither be taxed? Or, would only the physical one be taxed? 20 SUPPLEMENT D-6 TAX-POLICY PRINCIPLES AND INTERNET-RELATED TAX ISSUES There are several key tax-policy principles that economists and public finance ex- perts typically suggest should be recognized when dealing with tax-policy issues.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_supplement.pdf

^[PDF] A-34 (2) What level of property tax relief

A-34 (2) What level of property tax relief should be provided, i.e., when do taxes become "excessive", and how much relief is "necessary"? (3) What should be the source of funding for property tax relief?
https://lao.ca.gov/analysis/1977/01_transmittal_overview_1977.pdf

^[PDF] Senior Citizens' Property Tax Assistance is

Senior Citizens' Property Tax Assistance is based upon two factors- property taxes and incomes. As property taxes increase, assistance in- creases proportionately. However; as incomes increase the level of assist- ance declines even though there may have been no change in the hOIll~pwners' "real" income, i.e., purchasing power of money incomes.
https://lao.ca.gov/analysis/1976/06_tax_1976.pdf

LAO 2008 Budget Analysis: Franchise Tax Board (1730)

LAO 2008 Budget Analysis: Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state ’s two major tax collection agencies. The FTB ’s primary responsibility is to administer corporation tax (CT) programs and —with the assistance of the Employment Development Department —California ’s personal income tax (PIT).
https://lao.ca.gov/analysis_2008/general_govt/gen_anl08010.aspx

LAO 2005 Budget Analysis: Tax Relief (9100)

LAO 2005 Budget Analysis: Tax Relief (9100) Analysis of the 2005-06 Budget Bill Legislative Analyst's Office February 2005 Tax Relief (9100) The state provides tax relief—both as subventions to local governments and as direct payments to eligible taxpayers—through a number of programs contained within this budget item.
https://lao.ca.gov/analysis_2005/general_govt/gen_17_9100.htm