Chapter 2: Economics and Demographic Projections

These factors significantly affect both state revenues and expenditures, due t o their impacts on state tax receipts, as well as caseloads and other cost-related factors affecting state programs. This chapter presents our economic and demographic projections for 1998 through 2004, which will help to determine California's fiscal condition over the period 1998-99 through 2003-04.
https://lao.ca.gov/1998/1998_fiscal_outlook/1998_fiscal_forecast_chapter_2.html

What Will It Mean for California? The Tobacco Settlement

This program will fund early childhood development programs from revenues generated by increases in the state excise tax on cigarettes and other tobacco products. The measure increases the excise tax on cigarettes by 50 cents per p ack beginning January 1, 1999, bringing the total state excise tax to 87 cents per pack.
https://lao.ca.gov/1999/011499_tobacco_settlement.html

A Special Session Guide to K-12 Reform

Another constitutional issue is the restriction on property taxes established by Proposition 13. The initiative resulted in separating financial responsibility (held by the state) and program responsibility (held by school districts).
https://lao.ca.gov/1999/0199_k-12_reform4.html

^[PDF] An LAO CalWORKs Community Service What Does It Mean for California?

(January 14, 1999) An Overview of the 1999-00 Governor’s Budget (January 15, 1999) California Update: State Reached Settlement on Contracting Out for Seismic Retrofit (January 21, 1999) State Corporate Taxation of Sales to the Federal Government (January 21, 1999) Shifting Gears: Rethinking Property Tax Shift Relief (February 2, 1999) Forthcoming Publications Analysis of the 1999-00 Budget Bill (February 16, 1999) The 1999-00 Budget: Perspectives and Issues (February 16, 1999)
https://lao.ca.gov/1999/020499_calworks.pdf

^[PDF] A K-12 Master Plan

In addition, local income taxes present several policy and administrative problems. Consequently, as we discussed in Chapter 5, that option represents a poor choice from a tax policy standpoint. The Constitution also controls the local mechanism for instituting any new tax.
https://lao.ca.gov/1999/0599_k-12_master_plan.pdf

The Role of Water Transfers in Meeting California's Water Needs

In exchange, water right holders donating part or all of a right receive a tax credit. A nonprofit organization the Oregon Water Trust has been formed to acqu ire rights for in-stream uses. According to the Oregon Water Trust, the Oregon program has worked well to increase environmental protection, mainly because it is based on the coope ration of willing private landowners and water districts.
https://lao.ca.gov/1999/090899_water_transfers/090899_water_transfers.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

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

The state's subvention to local governments to backfill VLF tax relief is projected to increase from $557 million in 1998-99 to $4.5 billion by 2004-05. Our estimates assume that a ll of the potential future VLF tax reductions previously agreed to will be triggered, lowering the VLF tax rate from 2 percent in 1998 down to 0.65 percent by 2003 and thereafter.
https://lao.ca.gov/1999/1199_fiscal_outlook/1199_fiscal_outlook_part_4.html

^[PDF] An LAO Californians and the Marriage Penalty

This approach was embodied in the Marriage Tax Elimination Act of 1999 (H.R. 6, Weller, et al.) and the Marriage Tax Penalty Act of 1999 (S. 12, Hutchison), and in part was incorporated in the Tax Reform Act of 1999—the tax relief measure which Congress recently passed, but was vetoed.
https://lao.ca.gov/1999/121599_marriage_penalty.pdf

Californians and the Marriage Penalty

This approach was embodied in the Marriage Tax Elimination Act of 1999 (H.R. 6, Weller, et al.) and the Marriage Tax Penalty Act of 1999 (S. 12, Hutchison), and i n part was incorporated in the Tax Reform Act of 1999the tax relief measure which Congress recently passed, but was vetoed.
https://lao.ca.gov/1999/121699_marriage_penalty.html