The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - The state also licenses tobacco sellers and distributors. Recently, there has been considerable legislative interest in the cost of these programs, which are administered by the State Board of Equalization (BOE).
https://lao.ca.gov/Publications/Detail/3239

State Employee Health Benefits: Policy Implications of Offering a High Deductible Health Plan [Publication Details]

Mar 18, 2015 - State Employee Health Benefits: Policy Implications of Offering a High Deductible Health Plan [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/3219

California’s High Housing Costs: Causes and Consequences [Publication Details]

Mar 17, 2015 - While many factors have a role in driving California's high housing costs, the most important is the significant shortage of housing in the state's highly coveted coastal communities. We advise the Legislature to address this housing shortfall by changing policies to facilitate significantly more private home and apartment building in California's coastal urban communities.
https://lao.ca.gov/Publications/Detail/3214

Unclaimed Property: Rethinking the State’s Lost & Found Program [Publication Details]

Feb 10, 2015 - Since the 1950s, the state has accumulated over $7 billion in unclaimed property belonging to individuals, businesses, and local governments. Because property not reunited with owners becomes state General Fund revenue, the unclaimed property law creates an incentive for the state to reunite less property with owners.
https://lao.ca.gov/Publications/Detail/3167

Options for a State Earned Income Tax Credit [Publication Details]

Dec 18, 2014 - Options for a State Earned Income Tax Credit [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/3156

Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [Publication Details]

Apr 30, 2014 - Film and Television Production: Overview of Motion Picture Industry and State Tax Credits [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/3007

A Look at Voter-Approval Requirements for Local Taxes [Publication Details]

Mar 20, 2014 - After a brief introduction to local governments in California, the report (1) summarizes the state's existing system of voter-approval requirements for local taxes, (2) explains how the state's complex voter-approval system evolved, and (3) reviews outcomes of local tax elections over the past 15 years.
https://lao.ca.gov/Publications/Detail/2978

Letter to Honorable Mark Leno on Corporation Tax Trends [Publication Details]

Mar 13, 2014 - This letter responds to a request concerning California corporate tax trends, as discussed in the January 23, 2014 meeting of the Senate Committee on Budget and Fiscal Review. In nominal terms, the state's corporation tax has tended to grow over time, but it is a volatile tax.
https://lao.ca.gov/Publications/Detail/2973

The 2014-15 Budget: Pilot Program to Improve Property Tax Administration [Publication Details]

Mar 13, 2014 - In this report, we provide an overview of local property tax administration and review the administration's proposed three-year pilot program to improve tax administration and generate state General Fund savings.
https://lao.ca.gov/Publications/Detail/2974

Why Have Sales Taxes Grown Slower Than the Economy? [Publication Details]

Aug 5, 2013 - Correspondingly, total sales tax revenues for the state and local governments have grown somewhat slower than the state's economy since 1980, despite periodic increases in the tax rate. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/2800