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[PDF] Update California: The Impact of Federal Spending and Tax Proposals on California

Another $4.5 billion (nearly 20 percent) of the savings come from reduc- ing taxes on capital gains. Other major provi- sions reduce taxes on married couples, social · security and estates, and also provide certain corporate tax reductions.
https://lao.ca.gov/reports/1995/update_california_5-1995.pdf

2013 Initiative Analysis:

Proposal New Oil and Gas Severance Tax to Fund Public Programs. The measure imposes a 9.5 percent tax on the value of all oil and gas extracted in California or its state offshore waters that extend out three miles from the coastline.
https://lao.ca.gov/ballot/2013/130095.aspx

[PDF] FISCAL EFFECTS Increased State Tax Revenues

FISCAL EFFECTS Increased State Tax Revenues From New Tax for ZEV Programs and Wildfire Activities. The new tax on high-income taxpayers typically would raise $3.5 billion to $5 billion annually, growing over time.
https://lao.ca.gov/ballot/2022/Prop30-110822.pdf

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video]

A Look at Voter-Approval Requirements for Local Taxes - A Look at Voter-Approval Requirements for Local Taxes [Video] To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video A Look at Voter-Approval Requirements for Local Taxes March 20, 2014 In this short video, Senior Fiscal and Policy
https://lao.ca.gov/Videos/Player?playlistId=31&videoId=31

[PDF] The 2008-09 Budget: Perspectives and Issues

Both gasoline and diesel fuel are currently subject to fuel excise taxes. However, only gasoline is subject to sales tax on the excise tax portion of the price. This is because, previously, administrative com- plications prevented the collection of sales tax on the excise tax portion of diesel fuel.
https://lao.ca.gov/analysis_2008/2008_pandi/pandi_08.pdf

LAO 2005 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_2005/general_govt/gen_01_ov.htm

[PDF] The Gaming Control Act of 1998

(Al- though in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Hon. Daniel E. Lungren 4 March 13, 1998 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.pdf

[PDF] The Gaming Control Act

(Al- though in the latter instance the positive revenue impact would be less, as economic activity on Indian lands is generally not taxed.) Hon. Daniel E. Lungren 4 March 13, 1998 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.pdf

Proposition 10: What Role Should the Legislature Play in Its Implementation?

Second, the measure increases the existing excise tax on these products by the equivalent of a 50 cent per pack increase in the tax on cigarettes. This latter effect--which begins July 1, 1999occurs because under current la w an increased tax on cigarettes also triggers an increased tax on other tobacco products.
https://lao.ca.gov/1999/011399_prop10.html

LAO Analysis of the 1998-99 Budget Bill General Governent Overview Issues

Tax Collection Programs Expenditures. The Franchise Tax Board and the Board of Equalization are the largest revenue collection agencies in the state. Together, both boards collect the state's personal and business income taxes, sales tax, and special use taxes.
https://lao.ca.gov/analysis_1998/general_govt_overview_anl98.html