^[PDF] 1947 Budget Analysis: Franchise Tax Oommissioner

From the personal income tax, $47,800,000. Proposed costs are $300,889 for the franchIse tax and $1,248,041 for the personal income tax. '1'he ];-'ranchise rrax Division expects to receive 26,100 tax returns in 1947-48.
https://lao.ca.gov/analysis/1947/24_franchise_1947.pdf

^[PDF] Property tax assessment.

Property taxes are a major revenue source for local governments, raising nearly $60 billion annually. Although the state receives no property tax revenue, property tax collections affect the state’s budget.
https://lao.ca.gov/ballot/2017/170499.pdf

LAO 2006 Budget Analysis: Board of Equalization (0860)

Allocation of Sales and Use Tax Administrative Costs We recommend the enactment of legislation implementing a new simplified methodology for allocating administrative costs associated with the sales and use tax (SUT) on behalf of var ious taxing entities.
https://lao.ca.gov/analysis_2006/general_govt/gen_07_0860_anl06.html

2005 Initiative Analysis: 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 corpo ration 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.htm

2005 Initiative Analysis: 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 corpo ration 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.htm

^[PDF] Revenues and the 2010-11 Budget

.  We present a menu of changes for the Legislature’s consideration—focusing on those for which a reason- able case can be made on tax policy grounds.  Our three basic approaches to increasing tax revenues include:  Delaying tax policy implementation (Governor’s approach).  Broadening tax bases by eliminating tax expenditures.  Enacting targeted tax rate increases.
https://lao.ca.gov/handouts/Econ/2010/Revenues_2010_11_Budget.pdf

California Spending Plan 2001-02 Chapter 2

For home owner s, the tax assistance is provided in the form of a partial reimbursement of property taxes paid; for renters, the amount of assistance is based on an estimate of the property tax paid by the renter.
https://lao.ca.gov/2001/spend_plan/0901_spend_plan_chap_2.html

^[PDF] The Emergency Services and Tobacco Tax 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/2005/050775.pdf

^[PDF] Local Control of Local Classrooms Funding Act

FISCAL EFFECTS Increases in Local Tax Revenues for Education. Because it reduces the existing vote threshold for adopting a parcel tax, the measure would likely increase the approval rate of parcel tax measures and result in more local tax revenues for K-12 schools and com- munity colleges.
https://lao.ca.gov/ballot/2009/090692.pdf

^[PDF] California's Tax Expenditure Programs: TABLE OF CONTENTS

This is because the value of the tax provision may vary depending on the taxpayer’s marginal tax rate. For ex- ample, for income deductions, adjust- ments, and exclusions, the value of the tax provision will increase along with the marginal tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.pdf