Realignment of Parole Could Improve Public Safety and Help Address Budget Shortfall [Publication Details]

Feb 20, 2008 - We propose a nearly $500 million realignment of responsibility for supervision of low-level criminal offenders from the state parole system to county probation. Funding for parole realignment would come from a reallocation of waste and water district property taxes, city Proposition 172 sales taxes, and vehicle license fees.
https://lao.ca.gov/Publications/Detail/1740

Health Care Reform [Publication Details]

Jan 22, 2008 - Despite annual costs exceeding revenues in the fifth year, the program still has a positive cumulative fund balance because the collection of tobacco tax and employer fees start before program costs are incurred.
https://lao.ca.gov/Publications/Detail/1697

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - Tax Expenditure Reviews [Publication Details] HTML Description: Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications/Detail/1684

California's Tax System: A Primer [Publication Details]

Apr 9, 2007 - California's Tax System: A Primer [Publication Details] California's Tax System: A Primer Format: HTML Description: What are the different types of taxes upon which California relies? What is their relative importance, and how have they evolved over time?
https://lao.ca.gov/Publications/Detail/1649

The Governor’s Tax Proposal [Publication Details]

Feb 21, 2007 - The Governor’s Tax Proposal [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/1612

Narrowing the Tax Gap [Publication Details]

Feb 21, 2007 - Narrowing the Tax Gap [Publication Details] HTML Description: There is a substantial difference between the amount of taxes that are statutorily owed to the state versus the taxes that are actually remitted by taxpayers.
https://lao.ca.gov/Publications/Detail/1595

Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Allocating Local Sales Taxes: Issues and Options [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/1540

A Report on Tax Agency Information and Data Exchange [Publication Details]

Jan 22, 2007 - A Report on Tax Agency Information and Data Exchange [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/1539

Overview of Proposition 86: Tax on Cigarettes [Publication Details]

Oct 3, 2006 - Overview of Proposition 86: Tax on Cigarettes [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/1521

California’s Taxation of Vessels, Vehicles, and Aircraft: Out-of-State Purchases [Publication Details]

May 2, 2006 - We find that (1) the law change has resulted in a sharp reduction in out-of-state usage exemptions and an increase in sales and use tax revenues, and (2) the negative economic impacts arising from the measure do not appear to be particularly large.
https://lao.ca.gov/Publications/Detail/1481