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[PDF] UPDATE

Generally, each dollar of additional prop- erty tax revenue received by school districts saves one dollar of state General Fund money. It is possible that even more property tax rev- enues for school districts may be identified by the May Revision.
https://lao.ca.gov/1999/cal_update/mar_99_calupdate.pdf

May 1999 Cal Update

The purpose of this tax shift--commonly referred to as "ERAF," after the fund into which the property taxes are deposited (the Educational Revenue Augmentation Fund)was to offset, on a dollar-for-dollar basis, required state spending for schools.
https://lao.ca.gov/1999/cal_update/may_99_calupdate.html

calupdate_1099

Regarding individual tax revenue sources: Personal income tax receipts were up $305 million (4.5 percent), due to higher-than-expected withholding and quarterly estimated payments toward 1999 tax liabilities, and lower-than-expected refunds o n 1998 liabilities.
https://lao.ca.gov/1999/cal_update/oct_99/oct_99_calupdate.html

California's Tax Expenditure Programs: Compendium of Individual Programs Overview

This is because the value of the tax provision may vary depending on the taxpayer's marginal tax rate. For example, for income deductions, a djustments, and exclusions, the value of the tax provision will increase along with the marginal tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.html

California's Tax Expenditure Programs: Income Tax Programs--Part 4

California's Tax Expenditure Programs: Income Tax Programs--Part 4 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Tax Type: Personal Income Tax (PIT). Authorization: California Revenue and Taxation Code Sections 17054, 17054.1, 17056, and 17733.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax4.html

California Tax Expenditure Proposals: Income Tax Introduction

California Tax Expenditure Proposals: Income Tax Introduction Source: Franchise Tax Board.   As noted above, each filing status has a corresponding tax rate schedule. Figure  2 provides tax rate schedules by filing status for the 1998 tax year.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_overview.html

[PDF] California's Tax Expenditure Programs: Other State Taxes

California's Tax Expenditure Programs: Other State Taxes Flat Tax Rate for Liquified Petroleum Gas And Natural Gas Fuels . . . . . . . . . . . . . 273 Insurance Tax Employee Pension and Profit Sharing Plans . . . . . . . . . . . . . . . . . . . . . . . . . . 274 Fraternal Benefit Societies . . . . . . . . . . . . . 275 Table of
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_other_tax.pdf

California's Tax Expenditure Programs: Other Taxes Part 2

California's Tax Expenditure Programs: Other Taxes Part 2 Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_othertax1.html

California's Tax Expenditure Programs: Part 1--Overview

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the amount of revenues collected through the state's tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.html