Chapter 3: Revenue Projections

The 1997 and 1998 tax packages also included a variety of other tax reductions. These included the restoration of an income-limited renters' tax credit, various federal income tax conformity provisions, reduced horse racing fees, and targeted tax relief for businesses.
https://lao.ca.gov/1998/1998_fiscal_outlook/1998_fiscal_forecast_chapter_3.html

Revenue Volatility in California

Increase Reliance on Alternative Taxes An alternative approach to directly changing treatment of capital gains or modifying the PIT tax rate structure would be to retain the current basic PIT structure but "rebalance " the state's portfolio of taxes away from the PIT and toward other taxes.
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.htm

^[PDF] Effects of Cigarette Taxes on Smoking Behavior

Other Effects of Cigarette Taxes
https://lao.ca.gov/handouts/localgov/2015/Cigarette-Taxes-121715.pdf

1999-00 Perspectives and Issues: Perspectives on State Revenues

The differe nce is primarily related to legislative and voter-approved changes which have raised various special funds taxes. These include the voter approval of gasoline tax increases in 1990 , the creation of the one-half-cent Local Revenue Fund sales tax in 1991, and voter approval of a one-half-cent sales tax for local public safety in 1993.
https://lao.ca.gov/analysis_1999/1999_pandi/part3/part3a_pandi99.html

LAO 2006 Budget Analysis: Franchise Tax Board (1730)

LAO 2006 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2006-07 Budget Bill Legislative Analyst's Office February 2006 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies.
https://lao.ca.gov/analysis_2006/general_govt/gen_09_1730_anl06.html

^[PDF] Overview of Transportation Funding

Gasoline Excise Taxes: Revenues and Uses a Figure does not include other statewide and local taxes. State and Federal Gasoline Taxesa 2013-14 State “Swap” Excise Tax (21.5 cents) State Base Excise Tax (18 cents) Federal Excise Tax (18.4 cents) Base Price 4L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 13, 2013 LAO 70 YEARS OF SERVICE  State Base Sales Tax.
https://lao.ca.gov/handouts/transportation/2013/Trans_Funding_03_13_13.pdf

The 2020-21 May Revision: Analysis of 2020-21 May Revision IHSS Budget

Jun 9, 2020 - We note that this cost includes things other than wages and benefits, such as certain associated taxes and administrative costs. The increase in the weighted average of provider hourly wages in 2019 ‑20 largely reflects the inclusion of locally negotiated provider wage and benefit increases not captured in January estimates.
https://lao.ca.gov/Publications/Report/4253

Calif.'s Fiscal Outlook

MAJOR REVENUE SOURCES General Fund revenues are derived from a variety of sources, including taxes, investment income, fees, and various user charges. However, over 90 percent of all revenues come fro m the state's three largest taxes--the personal income tax, sales and use taxes, and bank and corporation taxes.
https://lao.ca.gov/1995/110195_fiscal_outlook/outchap3.html

^[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.pdf

2005 Initiative Analysis: Redistricting Reform and Voter Empowerment Act

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/2005/050089.htm