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

^[PDF] Options for Modifying the State Child Care Tax Credit

As seen in Figure 1 (see next page), child care costs Tax Credits Versus Tax Deductions A taxpayer’s liability is determined by applying the relevant tax rates to their taxable income. A tax credit can be used to reduce a taxpayer’s final liability after tax rates are applied.
https://lao.ca.gov/reports/2016/3417/state-child-care-tax-credit-040716.pdf

^[PDF] The 1989-90 Budget: Perspectives and Issues

Chart 12 indicates that 91 percent of these revenues will come from three large taxes--the personal income tax, the sales and use tax, and the bank and corporation tax. The remaining 9 percent of revenues is derived from the insurance tax, interest income from investments, death-related taxes and various other sources.
https://lao.ca.gov/analysis/1989/pandi_89_part3.pdf

LAO 2003-04 Budget Analysis: General Government, Overview

The two largest tax relief components are the VLF realignment backfill ($987  million) and the homeowners' property tax exemption ($419  million) programs. Tax Collection Programs The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state's two major revenue collection agencies.
https://lao.ca.gov/analysis_2003/general_govt/gen_1_ov_anl03.htm

"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

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