^[PDF] Taxes [V-3]

Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090845.pdf

^[PDF] Aid for Home Ownership Act

The measure also places restrictions on the manner in which counties collect unpaid property taxes. Counties would be required to make every effort possible to assist homeowners with the payment of property taxes—even to the extent of allowing property taxes to be paid over an extended period, with no additional cost or interest.
https://lao.ca.gov/ballot/2002/020074_int.pdf

^[PDF] Governor's Redevelopment Proposal

The most notable policy decisions pertain to the ongoing use of property tax revenues:  Should additional property tax revenue to schools offset the state’s Proposition 98 costs?  Should additional property tax revenue be distributed based upon local agencies’ existing shares of base property tax?
https://lao.ca.gov/handouts/state_admin/2011/Redevelopment_1_19_11.pdf

Overview of the 1996-97 Governor's Budget

This would result in lower federal itemized deductions and, as a result, higher federal income tax liabilities. Based upon estimates provided by the Franchise Tax Board , about one-fourth of the combined personal income tax and bank and corporation tax reduction would be offset by higher federal income taxes.
https://lao.ca.gov/1996/011896_bud_overview/pb11896.html

California's Economy and Taxes

California's Economy and Taxes Evaluating Tax Policy Changes in the Governor's Budget February 22, 2024 The Governor ’s budget includes several proposed tax policy changes. 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.
https://lao.ca.gov/LAOEconTax?tagId=57

^[PDF] Cal Facts

Of other major states, only New York’s tax burden was considerably higher.  A surge of income taxes from capital gains in 2007-08 may have exaggerated somewhat the differences shown in tax burdens between California and states with no personal income tax, such as Florida, Texas, Nevada, and Washington. $2 4 6 8 10 12 14 16 New York
https://lao.ca.gov/reports/2011/calfacts/calfacts_010511.pdf

^[PDF] 1961 Budget Analysis: Fiscal

The Franchise Tax Board spends about the same amount on field audits for both taxes ($809,000 for personal income tax and $832,000 for franchise tax) although the franchise tax audits are almost three times as productive. 2.
https://lao.ca.gov/analysis/1961/09_fiscal_1961.pdf

^[PDF] The 1983-84 Budget: Perspectives and Issues

Increase Rates on Existing Taxes The simplest administrative method for raising additional revenue is to increase the rates on existing taxes. A rate increase applied to any of the state's three major taxes-sales and use tax, personal income tax, and the tax on banks and corporations-would, of course, generate the largest amounts of new revenue.
https://lao.ca.gov/analysis/1983/pandi_83_part1.pdf

An Overview of California's Research and Development Tax Credit

California and Federal Corporate Tax Liabilities for a Hypothetical California Firm a (In Thousands) State and Federal Tax Liability Without RDC State taxable income State tax liability without RDC 486 State and Federal Tax Liability With RDC State taxable income State tax liability with RDC — Net Value to Firm
https://lao.ca.gov/2003/randd_credit/113003_research_development.html

^[PDF] Funding and Implementing Individual Health Insurance Market Affordability Policies

Three taxes—the personal income tax, the sales and use tax, and the corporation tax—provided 97 percent of General Fund revenues in 2017-18. The General Fund also receives revenues from the insurance tax and taxes on tobacco and alcoholic beverages.
https://lao.ca.gov/handouts/health/2019/Individual-Health-Insurance-Market-Affordability-Policies-021219.pdf