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[PDF] 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 in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2010/100263.pdf

[PDF] Responsible California State Budget Reform Act

In addition, a re- duction 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 in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2009/090427.pdf

[PDF] California’s Changing Income Distribution

The second is taxpayer data, drawn from either federal or state samples of personal income tax returns. In California, the Franchise Tax Board’s annual state file is based on a sample of 85,000 tax returns, and this is the data used in this analysis.
https://lao.ca.gov/2000/0800_inc_dist/0800_income_distribution.pdf

[PDF] Other Major Taxes Table 31 shows that General

Other Major Taxes Table 31 shows that General Fund revenues from taxes other than the three major levies are projected at $1.5 billion, an increase of 10.2 percent (about $140 million) over 1979-80. These taxes include inheritance and gift taxes ($569 million) , the insurance tax ($490 million), the cigarette
https://lao.ca.gov/analysis/1980/01_transmittal_overview_1980.pdf

LAO Publications

Loni Hancock, Chair Format: Tax Expenditure Reviews November 16, 2007 - Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/publications?page=116&year=0&publicationType=0

LAO Publications

Loni Hancock, Chair Format: Tax Expenditure Reviews November 16, 2007 - Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications?page=116&year=0&publicationType=0

[PDF] California Update: Federal Awards for California’s Defense Conversion

Monthly forecasts are estimates of when taxpayers will pay these taxes, and how quickly tax agencies will process these payments during the year. Cash flow gains or losses occur when tax- payers maketaxpayments weeks ormonths earlier or later than the department expects.
https://lao.ca.gov/1993/reports/cal_update_fed_awards_4_ca_defense_40_1293.pdf

[PDF] Unwinding Redevelopment

Property Tax Debt Override. The Constitution limits property taxes to 1 percent of the value of property. Property taxes may exceed or “override” this limit only to pay for (1) local government debts approved by the voters prior to July 1, 1978 or (2) bonds to buy or improve real property that receive voter approval after July 1, 1978.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.pdf

The 2012–13 Budget: Unwinding Redevelopment

Ending redevelopment changes the distribution of property tax revenues among local agencies, but not the amount of tax revenues raised. Decisions about redevelopment replacement programs merit careful review.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.aspx

Initiative Analyses

File No. 2005-139 The Tobacco Tax Act of 2006 (Amendment #1-NS) This measure increases the existing excise tax on cigarettes by $2.60 per pack effective January 2007. Existing state law requires the Board of Equalization (BOE) to increase taxes on other tobacco products—such as loose tobacco and snuff—in an amount equivalent to any increase in the tax on cigarettes.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=51