LAO Publications

In the report, we review trends in the major health programs since 2007-08 (the last budget devel oped before the most recent recession), analyze the Governor's proposed restructuring of the managed care organization (MCO) tax, and describe the uncertainty regarding continued f ederal funding for the Children's Health Insurance Program (CHIP).
https://lao.ca.gov/Publications?page=44&year=0&publicationType=0

LAO Publications

Whether tax revenues grow further, stagnate, or, in the worst case, decline in 2015-16 will depend in large part on trends in volatil e capital gains and business income. Format:
https://lao.ca.gov/Publications?page=45&year=0&publicationType=0

LAO Publications

In addition, we project over $700 million more in local property taxes for school districts. If the Legislature were to adopt our offi ce's higher revenue forecast and property tax estimates, General Fund spending under Proposition 98 would increase $2.7 billion, relative to the administration's May forecast.
https://lao.ca.gov/Publications?page=48&year=0&publicationType=0

LAO Publications

T his report does not make recommendations regarding the tax credit or any proposed legislation. We highlight several factors for the Legislature to consider when reviewing the tax c redit in our report.
https://lao.ca.gov/Publications?page=49&year=0&publicationType=0

LAO Publications

This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/Publications?page=5&year=0&publicationType=0

LAO Publications

In n ominal terms, the state's corporation tax has tended to grow over time, but it is a volatile tax. Moreover, since the mid-1980s, various legislative actions have reduced revenues t his tax produces for the state General Fund.
https://lao.ca.gov/Publications?page=51&year=0&publicationType=0

LAO Publications

California’s state tax system is highly volatile, and the state has a poor track record of setting as ide reserves when times are good to help balance the budget during later economic downturns. Designing a constitutional rainy-day fund mechanism, however, involves many complexitie s that require detailed consideration by the state’s leaders.
https://lao.ca.gov/Publications?page=52&year=0&publicationType=0

LAO Publications

Format: Why Have Sales Taxes Grown Slower Than the Economy? August 5, 2013 - The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts.
https://lao.ca.gov/Publications?page=55&year=0&publicationType=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportHandout May 20, 2013 - Presented to Assembly Budget
https://lao.ca.gov/Publications?page=57&year=0&publicationType=0

LAO Publications

Format: The 2018-19 Budget: California’s New Tax Departments April 4, 2018 - In 2017, the Legislature passed two laws that made major changes to tax administration and appeals in California. Prior to these laws, the Board of Equalization (BOE) had administr ative and appeals responsibilities for many taxes and fees.
https://lao.ca.gov/Publications?page=6&year=0&publicationType=0