Schools Receive More Than Half of Property

Schools Receive More Than Half of Property Taxes Share of Property Tax After passage of Proposition 13 in 1978, the state increased its funding of schools and shifted property tax allocations from schools to other local entities to mitigate their Pro position 13 revenue losses. 1992-93 and 1993-94 budget actions shifted $3.9 billion to schools
https://lao.ca.gov/1996/011696_calfacts/cf96c.html

^[PDF] Cogeneration Equipment Investments: The Effects of Rapid Amortization

This is because state income tax payments can be deducted from adjusted gross income on federal income tax returns, thereby reducing federal tax liabilities. Since rapid amortization reduces state income taxes, it has the effect of raising the 1.
https://lao.ca.gov/reports/1985/476_0685_cogeneration_equipment_investments_the_effects_of_rapid_amortization.pdf

Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.htm

California's Taxation of Vessels, Vehicles, and Aircraft: Out of State Purchases

However, the vessel or aircraft is also presumed to be for use in California (and thus subject to the use tax) if it is subject to the property tax during the first 12 months of ownership. Thus, if a vesse l owned by a nonresident is within a county on the January lien date, it would be subject to both the personal property tax and the use tax.
https://lao.ca.gov/2006/vesseltax/vesseltax_050206.html

^[PDF] Voting requirements for increasing state revenues through taxes or fees

Provisions of the Initiative The measure amends the Constitution in the following manner: Voting Requirements for Tax Increases. The measure requires that any change in taxes enacted for the purpose of increasing revenues from an existing tax or a newly established tax be approved by a vote of two-thirds plus one of the Legislature.
https://lao.ca.gov/ballot/2003/030522.pdf

^[PDF] Voting requirements for increasing state revenues through taxes or fees

Provisions of the Initiative The measure amends the Constitution in the following manner: Voting Requirements for Tax Increases. The measure requires that any change in taxes enacted for the purpose of increasing revenues from an existing tax or a newly established tax be approved by a vote of two-thirds plus one of the Legislature.
https://lao.ca.gov/ballot/2003/030524.pdf

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

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

2010 Initiative Analysis: 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/2010/100263.aspx

^[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