^[PDF] The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Hon. Kamala D. Harris 2 March 16, 2012 Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state’s largest revenue source.
https://lao.ca.gov/ballot/2012/120208.pdf

2011 Initiative Analysis:The Schools and Local Public Safety Protection Act of 2012

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state ’s largest revenue source.
https://lao.ca.gov/ballot/2011/110784.aspx

2012 Initiative Analysis:

Taxes and Revenues The General Fund is supported primarily from income and sales taxes paid by individuals and businesses. Income Tax. The personal income tax (PIT) is a tax on income earned in the state and is the state ’s largest revenue source.
https://lao.ca.gov/ballot/2012/120022.aspx

^[PDF] 1962 Budget Analysis: Fiscal

Gift tax compliance program. During the current budget year the inheritance and gift tax division embarked upon a pilot study of checking local property transfer records, where no compensation was indicated, to determine if such transfers were reported on gift tax returns.
https://lao.ca.gov/analysis/1962/09_fiscal_1962.pdf

^[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] California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

When benefits paid out exceed a firm’s tax payments, the firm has a negative reserve ratio. Firms with high positive ratios pay the lowest taxes while firms with nega- tive ratios pay the highest taxes.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.pdf

^[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

^[PDF] InitiativAmend the Constitution to allow and facilitate future, but unknown, legislative actions that could substantially increase state healthcare spending and associated tax revenues.e Letter

The above constitutional changes would allow and facilitate potentially large increases in new tax revenues dedicated to healthcare spending. Potential Redirection of Existing Tax Revenues. In addition to new taxes, the measure’s provisions would apply to the redirection of existing state tax revenues to the HCTF.
https://lao.ca.gov/ballot/2017/170547.pdf

LAO 2006 Budget Perspectives and Issues: Perspectives on State Revenues

Revenue Impact of Tax Amnesty In addition to the basic economic factors (such as profits and personal income) that affect revenues from the personal income tax (PIT) and the corporation tax (CT), another factor that is currently having significant revenue impacts on both taxes involves the cash-flow effects of the state’s recent tax amnesty program.
https://lao.ca.gov/analysis_2006/2006_pandi/pi_03_anl06.html

LAO Publications

This difference, know n as the "tax gap," is currently estimated at $6.5 billion annually and is due to the underreporting of income and various other factors. The budget proposes to spend $19.6 million in 2007-08 to continue certain pilot programs and undertake several new initiatives aimed at narrowing the tax gap.
https://lao.ca.gov/publications?page=122&year=0&publicationType=0