^[PDF] 1987-88 Budget Analysis: Tax Relief

This estimate assumes, in effect, that expenditures will rise in direct proportion to the projected growth in the number of claim- 45-75444 1400 / TAX RELIEF Item 9100 HOMEOWNERS' PROPERTY TAX RELIEF-Continued ants-1.5 percent.
https://lao.ca.gov/analysis/1987/13_tax_relief_1987.pdf

LAO 2007 Budget Analysis: General Government Overview

Tax Collection. The Franchise Tax Board (FTB) and the Board of Equalization (BOE) are the state’s two major revenue collection agencies. The FTB is responsible primarily for collection and administration of the state’s personal income tax and the corporation tax.
https://lao.ca.gov/analysis_2007/general_govt/gen_01_ov_anl07.aspx

^[PDF] California Budget Deficit Prevention Act

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/2004/040635.pdf

Limiting government powers during a public health emergency. [Ballot]

Nov 4, 2020 - On the other hand, the limits on the state ’s ability to respond could result in more severe public health emergencies, resulting in reduced business activity and tax revenue. In addition, the limits on response activities could mean the state and local governments qualify for less federal disaster assistance funding.
https://lao.ca.gov/BallotAnalysis/Initiative/2020-004

California’s Taxation of Vessels, Vehicles, and Aircraft: Out-of-State Purchases [Publication Details]

May 2, 2006 - We find that (1) the law change has resulted in a sharp reduction in out-of-state usage exemptions and an increase in sales and use tax revenues, and (2) the negative economic impacts arising from the measure do not appear to be particularly large.
https://lao.ca.gov/Publications/Detail/1481

^[PDF] Minimum wage.

Changes in Tax Revenues. The measure would affect income tax and sales tax revenues. • Income Tax Revenues. The state collects a personal income tax on income earned within the state, including wages and business owners’ incomes.
https://lao.ca.gov/ballot/2021/210631.pdf

^[PDF] Alternative Energy Manufacturing Sales and Use Tax Exclusion (SB 71) Program

Such a policy change would reduce “tax pyramiding”—an economically distortionary feature of our tax code whereby manufacturers pay sales tax on their equipment and their customers then pay additional sales tax on the fi nal product itself.
https://lao.ca.gov/handouts/Econ/2011/Alternative_energy_Manufacturing_10_19_11.pdf

^[PDF] 2003-04 Budget: Perspectives and Issues

What Taxes Would Support Realignment? The administration proposes three tax increases to raise $8.3 billion in new revenues: a one cent increase in the sales tax, new 10 percent and 11 percent tax brackets for the personal income tax, and a $1.10 per pack increase in the excise tax on cigarettes.
https://lao.ca.gov/analysis_2003/2003_pandi/pandi_2003.pdf

The 2014-15 Budget: Pilot Program to Improve Property Tax Administration [Publication Details]

Mar 13, 2014 - The 2014-15 Budget: Pilot Program to Improve Property Tax Administration [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2974

^[PDF] Overview of the May Revision 1993-94

The most problematic part of the budget plan is the proposed $2.6 billion property tax shift from local governments to schools. The Adminis- tration proposes that the counties offset a portion of their $2.1 billion loss by increasing local sales taxes, obtaining relief from state-mandated programs requirements, and using transferred special district property tax revenues.
https://lao.ca.gov/1993/Overview_May_Revision_176_0593.pdf