^[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

^[PDF] The 2023-24 Budget: California’s Film Tax Credit

The 2023-24 Budget: California’s Film Tax Credit 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Personal Income Tax Sales Tax Corporation Tax Figure 4 Cost of Film Tax Credit Increasing Over Time Film Tax Credits Claimed on Tax Returns (In Millions) Figure 5 Allocation of
https://lao.ca.gov/reports/2023/4713/CA-Film-Tax-Credit-022823.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] 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

^[PDF] The 2017-18 Budget: Evaluating the State-County Assessors’ Partnership Agreement Program

Inadequate Funding Could Mean Less Property Tax Revenue. If tax property tax administration is not funded adequately, counties could collect less property taxes for all local governments than they otherwise would.
https://lao.ca.gov/reports/2017/3632/State-County-Assessors-032717.pdf

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

Tax Administration Reforms and Federal Tax Conformity Recommendations [Publication Details]

May 7, 2009 - Tax Administration Reforms and Federal Tax Conformity Recommendations [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/2058

2005 Initiative Analysis: Tobacco Tax and Disease Prevention Act of 2006

Background Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other tobacco products. The state’s cigarette tax is currently 87 cents per pack (with an equivalent tax on other types of tobacco products) and is levied on cigarette distributors, who supply cigarettes to retail stores.
https://lao.ca.gov/ballot/2005/050782.htm

^[PDF] Estate taxes and financial aid for college.

BACKGROUND Estate Taxes Federal Government Collects an Estate Tax. The federal estate tax applies to the transfer of assets at death. In 2016, Californians paid $3.9 billion in federal estate taxes. As of 2017, the tax applies to estates valued over $5.49 million.
https://lao.ca.gov/ballot/2017/170614.pdf

^[PDF] California Tax Policy and Biotechnology

Tax credit for investment in R&D property (PIT and CT). Tax credit based on employment and capital investment for emerging technology companies (PIT and CT). Exemption of personal property related to R&D activities (sales and use tax).
https://lao.ca.gov/handouts/revtax/2004/020604_Cal_Tax_Biotechnology.pdf