Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - Tax Expenditure Reviews [Publication Details] HTML Description: Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications/Detail/1684

Narrowing the Tax Gap [Publication Details]

Feb 21, 2007 - Narrowing the Tax Gap [Publication Details] HTML Description: There is a substantial difference between the amount of taxes that are statutorily owed to the state versus the taxes that are actually remitted by taxpayers.
https://lao.ca.gov/Publications/Detail/1595

California's Tax Expenditure Programs Part 1 [Publication Details]

Feb 1, 1999 - 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/Detail/2753

2009-10 Budget Analysis Series: Revenues [Publication Details]

Feb 6, 2009 - We believe these proposals have merit, both for tax policy reasons (for example, the VLF increase would result in all property in California taxed at the same rate) and for reducing the net impact of any rate increases on taxpayers (as both the VLF and PIT are deductible for federal tax purposes).
https://lao.ca.gov/Publications/Detail/1923

How Will Aging Baby Boomers Affect Future Property Tax Revenues? [Publication Details]

Jun 20, 2017 - How Will Aging Baby Boomers Affect Future Property Tax Revenues? [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3693

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Alter Allocation of Local Taxes. The Legislature also could consider reallocating local government tax revenues —particularly property or sales taxes —so that these allocations better reflect population growth.
https://lao.ca.gov/publications/report/3605

The 2017-18 Budget: California Competes Tax Credit [Publication Details]

Feb 27, 2017 - The 2017-18 Budget: California Competes Tax Credit [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3586

Technology Transfer Agreements and California’s Sales Tax [Publication Details]

Jan 30, 2017 - Technology Transfer Agreements and California’s Sales Tax [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/3541

Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details]

Jan 25, 2006 - Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details] Cigarette Tax Stamp Purchases And Surety Bonds in California Format: HTML Description: In October 2003, the Legislature approved and the Governor signed Chapter 867, Statutes of 2003 (AB 1666, Cogdill, which allows alternatives for the payment of cigarette tax stamps by cigarette distributors.
https://lao.ca.gov/Publications/Detail/1368

The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - As described earlier, when local property tax revenue outpaces growth in school district appropriations limits, the state must transfer some of its limit to school districts to ensure that they do not exceed their local limits.
https://lao.ca.gov/Publications/Report/3800