Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details]

Feb 10, 2015 - Since the 1950s, the state has accumulated over $7 billion in unclaimed property belonging to individuals, businesses, and local governments. Because property not reunited with owners becomes state General Fund revenue, the unclaimed property law creates an incentive for the state to reunite less property with owners.
https://lao.ca.gov/Publications/Detail/3167

Understanding California’s Sales Tax [Publication Details]

May 6, 2015 - It then provides more detail about which transactions are subject to this tax, the variation in tax rates across the state, the distribution of revenue among state and local governments, and revenue growth over the last few decades. (5/12/15: Correction made to expiry date of manufacturing equipment exemption.) (5/12/15: Correction made to difference in sales tax for gasoline.)
https://lao.ca.gov/Publications/Detail/3244

Background on the California EITC [Publication Details]

Mar 29, 2016 - Presented to: Assembly Budget Subcommittee No. 4 on State Administration
https://lao.ca.gov/Publications/Detail/3406

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - The state also licenses tobacco sellers and distributors. Recently, there has been considerable legislative interest in the cost of these programs, which are administered by the State Board of Equalization (BOE).
https://lao.ca.gov/Publications/Detail/3239

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656 | information [at] lao.ca.gov
https://lao.ca.gov/Publications/Report/3939

Do Communities Adequately Plan for Housing? [Publication Details]

Mar 8, 2017 - Format: HTML Description: In this report, we review the available evidence to gauge whether housing element law--the state's primary tool to ensure that local governments adequately plan for new housing--achieves their objective of ensuring that local communities accommodate future home building.
https://lao.ca.gov/Publications/Detail/3605

California’s First Film Tax Credit Program [Publication Details]

Sep 29, 2016 - We suspect that this level of “windfall benefits” to some credit recipients may be low compared to other tax credits, which would suggest that the first film tax credit program targeted the types of production vulnerable to being filmed outside the state relatively well.
https://lao.ca.gov/Publications/Detail/3502

Overview of State Homelessness Programs [Publication Details]

Feb 25, 2016 - Overview of State Homelessness Programs [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3370

Why Have Sales Taxes Grown Slower Than the Economy? [Publication Details]

Aug 5, 2013 - Correspondingly, total sales tax revenues for the state and local governments have grown somewhat slower than the state's economy since 1980, despite periodic increases in the tax rate. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/2800

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - After a brief introduction to local governments in California, the report (1) summarizes the state's existing system of voter-approval requirements for local taxes, (2) explains how the state's complex voter-approval system evolved, and (3) reviews outcomes of local tax elections over the past 15 years.
https://lao.ca.gov/Publications/Detail/2978