LAO Publications

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the ammmt of revenues collected through the state's tax system.
https://lao.ca.gov/Publications?page=184&year=0&publicationType=0

LAO Publications

Format: March 2, 2017 - Presented to: Senate Budget Subcommittee No. 1 on Education Finance Format: The 2017-18 Budget: Governor's Gann Limit Proposal March 2, 2017 - Under the State Constitution, state tax revenues in excess of the Prop 4 (1979) state appropriations limit, or Gann Limit, must be split between taxpayer rebates and additional sch ool spending.
https://lao.ca.gov/Publications?page=19&year=0

LAO Publications

Format: March 2, 2017 - Presented to: Senate Budget Subcommittee No. 1 on Education Finance Format: The 2017-18 Budget: Governor's Gann Limit Proposal March 2, 2017 - Under the State Constitution, state tax revenues in excess of the Prop 4 (1979) state appropriations limit, or Gann Limit, must be split between taxpayer rebates and additional sch ool spending.
https://lao.ca.gov/Publications?page=19&year=0&publicationType=0

LAO Publications

We exam ine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts. Format:
https://lao.ca.gov/Publications?page=191&year=0&publicationType=0

LAO Publications

California's continued economic recovery combined with a variety of other factors have enabled the Governor t o submit a balanced budget with a modest reserve, moderate expenditure growth including significant increases for education, and a corporate tax reduction.
https://lao.ca.gov/Publications?page=194&year=0&publicationType=0

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