2002 Budget Analysis: P&I, Perspectives on State Revenues

This pick-up tax is the amount of state taxes that can be applied as a credit against the federal estate tax liability. (Thus, while the tax provides revenues for California, it does not impose any net cost on the taxpayer.)
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_3_anl02.html

^[PDF] LAO Analysis of COTCE Revenue Proposals

Calderon, Chair LAO Analysis of COTCE Revenue Proposals L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 13, 2010 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 13, 2010 Projected State Revenues in 2007 COTCE Tax Proposals (In Billions) Actual Estimated COTCE Difference Personal Income Tax $52.1 $39.1 -$13.0 Sales and Use
https://lao.ca.gov/handouts/Econ/2010/COTCE_01_13_10.pdf

California's Tax Expenditure Programs: Income Tax Programs--Part 3

California's Tax Expenditure Programs: Income Tax Programs--Part 3 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Tax Type: Personal Income Tax (PIT). Bank and Corporation Tax (BCT).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax3.html

After the Transportation Blueprint: Developing and Funding an Efficient Transportation System

Vehicle Miles Traveled Tax. Rather than taxing consumption of fuel, a VMT tax taxes driving at a specified cost per mile. As a user fee, the VMT tax is superior to the gas tax because it directly taxes r oad usage and treats all drivers similarly regardless of fuel consumption.
https://lao.ca.gov/1998/030598_trans_blueprint/030598_after_transportation_blueprint.html

California's Fiscal Outlook 1999-00 to 2001-02 Part III

This is because under California's progressive tax rate structure (where m arginal tax rates increase from 1 percent to 9.3 percent), the earnings reported by high-income taxpayers are subject to tax rates which are several times higher than the tax rates applying to lower- and middle-income taxpayers.
https://lao.ca.gov/1999/1199_fiscal_outlook/1199_fiscal_outlook_part_3.html

^[PDF] 1,000 percent sales tax on political advertisements.

1,000 percent sales tax on political advertisements. Pursuant to Elections Code Section 9005, we have reviewed the proposed constitutional initiative to impose a 1,000 percent sales tax on political advertisements (A.G.
https://lao.ca.gov/ballot/2015/150484.pdf

^[PDF] California Budget Efficiency Act (Amendment #1-NS)

In addition, a reduction in the number of votes required to pass tax Hon. Edmund G. Brown Jr. 2 February 3, 2009 increases would make it easier to approve tax increases related to the budget. If the measure resulted in such tax increases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2008/080872.pdf

Property Tax Allocation

Property Tax Allocation Property Tax AllocationSlide 14 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide14.html

Property Tax

Property Tax Property Tax Slide 5 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three “Cracks” in the Foundation
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide5.html

Sales Tax

Sales Tax Sales Tax Slide 6 of 30 Go to slide: 1: Cracks in the Local Fiscal Foundation 2: What is the Local Fiscal Foundation? 3: City Revenues 4: Largest Source of General Purpose Local Revenues 5: Property Tax 6: Sales Tax 7: Vehicle License Fee 8: Strengths of Local Fiscal Foundation 9: Three “Cracks” in the Foundation 10:
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide6.html