^[PDF] The High Quality Classroom Act.

A portion of the additional revenue raised from the property tax increase would backfill losses to the General Fund resulting from declines in personal income tax and corporation tax revenues. These revenue declines would occur as a result of larger tax deductions associated with the increased property tax payments by commercial property owners.
https://lao.ca.gov/ballot/2005/050054.pdf

^[PDF] The High Quality Classroom Act.

A portion of the additional revenue raised from the property tax increase would backfill losses to the General Fund resulting from declines in personal income tax and corporation tax revenues. These revenue declines would occur as a result of larger tax deductions associated with the increased property tax payments by commercial property owners.
https://lao.ca.gov/ballot/2005/050066.pdf

Tax Limitation Act of 1998

Proposal This measure provides for restrictions on establishing new taxes and regulatory fees and on increasing existing ones. State Taxes . The measure provides that any increases in state taxes made by the Legislature (whether by increased rates or changes in methods of computation, any other increase in an existing tax, or any new tax) require a two-thirds vote in both houses of the Legislature.
https://lao.ca.gov/ballot/1998/980021_INT.html

^[PDF] California Opportunity and Prosperity Act

The net effect on state revenues would depend largely on whether the current income tax withholding of participants induced to file tax returns by this program exceeds their tax liabilities. If, for example, there were 250,000 new tax filers due to this program all with no prior tax withholding and average annual tax liabilities of $300, the state’s revenue gain would be $75 million per year.
https://lao.ca.gov/ballot/2011/110781.pdf

2012 Initiative Analysis: Brain Syndrome and Severely Disabled Veterans Property Tax Exemption Initiative

Background Local Property Tax The local property tax is a 1  percent tax levied on the assessed value of real and personal property. County officials collect property tax revenues and allocate them to local governments: cities, counties, special districts, K-12 schools, and community colleges.
https://lao.ca.gov/ballot/2012/120031.aspx

2011 Initiative Analysis:California Opportunity and Prosperity Act

The net effect on state revenues would depend largely on whether the current income tax withholding of participants induced to file tax returns by this program exceeds their tax liabilities. If, for example, there were 250,000 new tax filers due to this program all with no prior tax withholding and average annual tax liabilities of $300, the state ’s revenue gain would be $75  million per year.
https://lao.ca.gov/ballot/2011/110781.aspx

Supplements A-C: California Tax Policy and the Internet

SUPPLEMENT C SELECTED PROVISIONS OF THE FEDERAL INTERNET TAX FREEDOM ACT Taxes Prohibited by the Federal Internet Tax Freedom Act The federal Internet Tax Freedom Act (ITFA) prohibits Internet access taxes and multiple or discriminatory taxes on Internet activity.
https://lao.ca.gov/2000/013100_inet_tax/013100_internet_sup1.html

2005 Initiative Analysis: Tax Fairness Act of 2005

Decreased Income Tax Revenues. Businesses filing under the corporation tax (CT) and the personal income tax (PIT) may deduct local property taxes as a business expense in computing taxable income. To the ext ent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050139.htm

^[PDF] The Property Tax Inheritance Exclusion

The Property Tax Inheritance Exclusion The Property Tax Inheritance Exclusion M AC TAY LO R • L E G I S L A T I V E A N A L Y S T • OC TO B ER 2017 Summary Ownership Changes Trigger Higher Tax Bills.
https://lao.ca.gov/reports/2017/3706/property-tax-inheritance-exclusion-100917.pdf

^[PDF] Executive Summary Executive Summary The state's sales and use

Executive Summary Executive Summary The state's sales and use tax is comprised of two separate but similar taxes. The sales tax is imposed on retailers for the privilege of kll- ing tangible personal property in California. · The incidence of the sales tax is on the retailer, which means that the retailer is responsible for
https://lao.ca.gov/reports/1987/12_87_administering_the_sales_and_use_tax.pdf