^[PDF] Options for Reforming the State Board of Equalization

BOE runs the Sales and Use Tax Program and many other statewide tax and fee programs, and promulgates related regulations. „ Quasi-Judicial Activities. The Board rules on tax appeals for the taxes they administer and for the taxes administered by the Franchise Tax Board (FTB). „ Quasi-Legislative Activities.
https://lao.ca.gov/handouts/state_admin/2017/Reforming-BOE-060717.pdf

Water supply. [Ballot]

Oct 15, 2021 - The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending, most notably for infrastructure, are excluded from this limit. In recent years, the limit has been an important consideration in state budgeting decisions.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-014

"The Gaming Control Act of 1998"

(Although in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Gross Revenue Tax. The 10 percent gross revenue tax on the Palm Springs' video gambling machines could result in tax revenues in the low tens of millions of dollars for added support of local public safety functions.
https://lao.ca.gov/ballot/1998/980074_INT.html

"The Gaming Control Act"

(Although in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Gross Revenue Tax. The 10 percent gross revenue tax on the Palm Springs' video gambling machines could result in tax revenues in the low tens of millions of dollars for added support of local public safety functions.
https://lao.ca.gov/ballot/1998/980075_INT.html

^[PDF] Tax Expenditures: Policy Issues

Tax Expenditures: Policy Issues Presented to: Commission on the 21st Century Economy February 12, 2009 LAO Tax Expenditures—An Alternative To Direct Spending Programs What is the need for the program?
https://lao.ca.gov/handouts/Econ/2009/Tax_Expenditures_2_12_09.pdf

California's Economy and Taxes

California's Economy and Taxes The 2024-25 Budget: Temporary Corporation Tax Increases May 17, 2024 The May Revision proposes to temporarily increase corporation tax revenues by limiting the use of business tax credits and net operating loss deductions.
https://lao.ca.gov/LAOEconTax?tagId=28

^[PDF] An LAO Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes

An LAO Reconsidering AB 8: Exploring Alternative Ways to Allocate Property Taxes Summary of Alternative IV: Re-Balance Tax Burden Reduce Sales Taxes by 1.25 Percent ($5 Billion) • Reduction split between state (0.75 percent) and local (0.50 percent) rates. • Under current law, state's loss of revenue would be largely offset by re- duced state spending from future vehicle license fee (VLF) reductions not going into effect.
https://lao.ca.gov/2000/020300_ab8/020300_ab8.pdf

California Spending Plan 1999-00 Chapter 2

California Spending Plan 1999-00 Chapter 2 Legislative Analyst's Office, August 16, 1999 The 1999-00 Budget Act Chapter 2 Tax Relief Provisions The 1999-00 Budget Act includes several tax relief provisions, as summarized in Figure 1 and discussed below.
https://lao.ca.gov/1999/1999_spending_plan/chapter_2.html

LAO 2003-04 Budget Analysis: General Government, Tax Relief (9100)

LAO 2003-04 Budget Analysis: General Government, Tax Relief (9100) Tax Relief (9100) The state provides tax relief —both as subventions to local governments and as direct payments to eligible taxpayers —through a number of programs contained within this budget item.
https://lao.ca.gov/analysis_2003/general_govt/gen_29_9100_anl03.htm

^[PDF] 1975 Budget Analysis: Tax Relief

Item 82 PROPERTY TAX RELIEF / 135 \ Tax Rate Increase The budget estimate is based on a property tax rate of $11.64 which is 10 cents above the current year tax rate. We believe this rate may be low for the following reasons: 1.
https://lao.ca.gov/analysis/1975/06_tax_relief_1975.pdf