LAO Publications

Format: June 21, 1996 - An Analysis of the Low-Emission Vehicle Tax Credit Program Format: The Bay-Delta: A Key to Solving California's Water Problem June 3, 1996 - The Department of Water Resources concluded in its 1994 California Water Plan Update that California's annual water supplies are generally adequate to meet current demand in "norma l" (nondrought) years.
https://lao.ca.gov/Publications?page=195&year=0&publicationType=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportReport April 2, 1996 - Reversing the Property Tax Shifts Format:
https://lao.ca.gov/Publications?page=196&year=0&publicationType=0

LAO Publications

In so doing, we have applied the same approach as with direct spending progra ms--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommended changes to those that are not achieving their stated purposes o r are of a lower priority.
https://lao.ca.gov/Publications?page=198&year=0&publicationType=0

LAO Publications

Since 1 950-51, the personal income tax has replaced the sales and use tax as the predominant source of General Fund revenue. Format:
https://lao.ca.gov/Publications?page=2&year=0&publicationType=0&type=Other

LAO Publications

A major solution component continues to be a $2.6 billion local property tax shift. We conclude that, as currently structured, this property tax shift proposal is unworkable. It significantly reduces local (especiall y county) resources without a corresponding change in local responsibilities or a practical way to find replacement revenue in 1993-94.
https://lao.ca.gov/Publications?page=2&year=0&publicationType=12

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportReport May 1, 1995 - (1) The Impact of Federal Spending and
https://lao.ca.gov/Publications?page=202&year=0&publicationType=0

LAO Publications

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/Publications?page=212&year=0&publicationType=0

LAO Publications

Last year, the Legislature resolved a 1991-92 budget funding gap of $14.3 billion through the enactment of $7.2 billion of tax increases, $3.4 billion of spend ing reductions, and $3.7 billion in other actions.
https://lao.ca.gov/Publications?page=214&year=0&publicationType=0

LAO Publications

Format: July 1, 1991 - Supplemental Report of the 1991 Budget Act Format: Implementation of Proposition 99—An Overview May 24, 1991 - Proposition 99 (November 1988), the Tobacco Tax and Health Protection Act, established a new surtax on cigarettes and tobacco products, thereby generating about $1.5 billion in new revenues for expenditure in 1989-90 and 1990-91.
https://lao.ca.gov/Publications?page=216&year=0&publicationType=0

LAO Publications

We also recommend the Legislature approve cap-and-trade (or carbon tax) with a two-thirds vote because i t would provide greater legal certainty and ensure ARB has the ability to design an effective program.
https://lao.ca.gov/Publications?page=22&year=0&publicationType=0