^[PDF] Tax Fairness Act of 2005

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 extent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050139.pdf

1998-99 Perspectives and Issues: Perspectives on State Revenues Part II

These taxes generally are levied in one-fourth cent or one-half cent increments, and cannot exceed 1.5  percent (except in San Francisco and San Mateo Counties). Combined State and Local Tax Rates. As shown in Figure  11, the combined state and local tax rates vary significantly across California--ranging from 7.25  percent in areas that impose no optional sales taxes, up to 8.5  percent in San Francisco County.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part3_revenues2_pandi98.html

LAO Economy and Taxes

The purpose of this primer is to address these and other tax-related questions, so as to aid policymakers and other interested parties in their tax-related deliberations and decision making. Report The Governor’s Tax Proposal Format: HTML February 21, 2007 - The budget contains two tax-change proposals.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=13

California's Economy and Taxes

We recommend approving proposals to eliminate certain tax expenditures for fossil fuel companies and conform to federal law on tax deductions for open space and historical preservation. We also suggest, in light of the state ’s fiscal situation, seriously considering the proposal to eliminate lenders ’ ability to claim tax deductions or refunds for sales tax payments made with bad debt.
https://lao.ca.gov/LAOEconTax?tagId=57

^[PDF] The 2022-23 Budget: Fuel Tax Rates

Advance notice of future tax rates is very helpful for taxpayers and tax administrators. For smooth implementation, the Department of Tax and Fee Administration (CDTFA) generally advises state and local lawmakers to enact sales and excise tax rate changes at least 90 days before they go into effect.
https://lao.ca.gov/reports/2022/4528/fuel-tax-rates-021122.pdf

^[PDF] Jarvis-Simon Homeowners and Renters Tax Relief Act

Bill Lockyer 3 May 23, 2002 Increased Income Tax Revenues The increased homeowners’ exemption would decrease the amount of property taxes paid by homeowners. Consequently, for those homeowners who itemize their income tax deductions, eligible deductions would decline.
https://lao.ca.gov/ballot/2002/020395_INT.pdf

^[PDF] California's Tax System and the Economy

California's Tax System and the Economy Presented To: Senate Committee on Revenue and Taxation California’s Tax System And the Economy L E G I S L A T I V E A N A L Y S T ’ S O F F I C E LAO 60 YEARS OF SERVICE February 2, 2005 LAO 60 YEARS OF SERVICE L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 2, 2005 1 California’s Tax System
https://lao.ca.gov/handouts/revtax/2005/cal_taxsystem_econ_020205.pdf

2009 Initiative Analysis: California Education Tax Relief Act

Background State and Local Revenues Income and Sales Tax. The state collects billions of dollars in General Fund revenues annually and uses those funds to operate numerous state programs. The major sources of revenue to the General Fund are the state personal income tax, the sales and use tax, and the corporation tax.
https://lao.ca.gov/ballot/2009/090630.aspx

^[PDF] GENERAL PROGRAM STATEMENT The Renters' Tax

GENERAL PROGRAM STATEMENT The Renters' Tax Relief Program provides a "refundable" tax credit to Californians who rent their principal place of residence as of March 1. 1182 / TAX RELIEF Item 9100 R.ENTER.S' TAX RELIEF-Continued The credit is applied first to any income taxes due, with any balance paid directly to the renter.
https://lao.ca.gov/analysis/1990/13_tax_relief_1990.pdf

The Problem of Abusive Tax Shelters [Publication Details]

Feb 18, 2004 - The Problem of Abusive Tax Shelters [Publication Details] Perspectives and Issues (Major Analyses) February 18, 2004 The Problem of Abusive Tax Shelters Format: HTML Description: The current level of abusive tax shelters (ATS) activity—and its potential for future expansion—raises significant administrative challenges for FTB and for the continued viability of the state's revenue system.
https://lao.ca.gov/Publications/Detail/1097