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2010 Initiative Analysis: Alcoholic Beverages

The likely decline in taxable consumption of alcoholic beverages due to the increase in the excise tax imposed under this measure would also affect local SUT revenues. We estimate that local governments, primarily cities and counties, would experience a decrease in sales tax revenues of approximately $100  million on a statewide basis due to the excise tax increase.
https://lao.ca.gov/ballot/2010/100099.aspx

2009 Initiative Analysis: The California Democracy Act

In addition, a reduction in the number of votes required to pass tax increases could 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/2009/090602.aspx

[PDF] The California Deficit Prevention Act (version 2)

This measure requires that a tax measure be subject to the two-thirds vote requirement if it results in a tax increase for any individual taxpayer—regardless of whether it raises or lowers aggregate taxes.
https://lao.ca.gov/ballot/2005/050037.pdf

[PDF] Understanding Proposition 218

Local Government Tax Limitation. Notwithstanding any other provision of this Constitution: (a) All taxes imposed by any local government shall be deemed to be either general taxes or special taxes. Special purpose districts or agencies, including school districts, shall have no power to levy general taxes.
https://lao.ca.gov/1996/120196_prop_218/understanding_prop218_1296.pdf

[PDF] Corporate Taxes

FISCAL EFFECTS By repealing the three provisions, this measure would increase the taxes paid by businesses. The Franchise Tax Board (FTB) estimates that the combined net impact of repealing the provisions would increase General Fund tax revenues by $80 million in 2009-10, $600 million in 2010-11, $1.7 billion in 2011-12 (first full-year effect), and in- creasing amounts thereafter.
https://lao.ca.gov/ballot/2009/090479.pdf

[PDF] AN ANALYSIS OF PROPOSITION 4 THE GANN "SPIRIT OF 13" INITIATIVE

Included in "proceeds of taxes" are the revenues from general tax levies, such as the personal income, retail sales and use, and bank and corporation taxes. While there are other general taxes, these three comprise the bulk of state tax revenues.
https://lao.ca.gov/reports/1979/20_analysis_of_proposition_4_the_gann_spirit_of_13_initiative.pdf

K-12 Education Programs Funded by Proposition 98 [EdBudget]

May 16, 2018 - Both 2017-18 and 2018-19 May Revision include downward adjustments for some LCFF costs covered by non-Proposition 98 property tax revenue (this adjustment accounts for the negative total in 2018-19). 
https://lao.ca.gov/Education/EdBudget/Details/145

LAO Publications

This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/publications?page=5&year=0&publicationType=0

LAO Publications

This visual guide explains California's tax system using over 40 data visualizations. The report examines various characteristics of the tax system including what items are taxed, who pays the taxes, and how taxes are used.
https://lao.ca.gov/Publications?page=5&year=0&publicationType=0

Overview of Proposition 218 "The Right to Vote on Taxes Initiative"

Charter cities must submit proposed general taxes to a majority vote of the people. Local government must secure two-thirds voter approval for any tax to be used for special purposes, even if the tax revenues are to be placed in a locality's general fund.
https://lao.ca.gov/handouts/proposition218_handout.html