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

Perspectives on State Revenues 2006-07 [Publication Details]

Feb 22, 2006 - The state budget continues to benefit from healthy revenue growth. After climbing by over 8 percent in 2004‑05, the 2006‑07 Governor’s Budget assumes that revenues from the state’s major taxes will increase further by 6.2 percent in 2005‑06 and 5.7 percent in 2006‑07. The administration’s current forecast is up substantially from the estimates included in the 2005‑06 Budget Act.
https://lao.ca.gov/Publications/Detail/1387

Abusive Tax Shelters: Impact of Recent California Legislation [Publication Details]

Jan 27, 2006 - Abusive Tax Shelters: Impact of Recent California Legislation [Publication Details] Abusive Tax Shelters: Impact of Recent California Legislation Format: HTML Description: In recent years, the prevalence of illegal or “abusive” tax shelters (ATS) has increased dramatically.
https://lao.ca.gov/Publications/Detail/1373

Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details]

Jan 25, 2006 - Cigarette Tax Stamp Purchases And Surety Bonds in California [Publication Details] Cigarette Tax Stamp Purchases And Surety Bonds in California Format: HTML Description: In October 2003, the Legislature approved and the Governor signed Chapter 867, Statutes of 2003 (AB 1666, Cogdill, which allows alternatives for the payment of cigarette tax stamps by cigarette distributors.
https://lao.ca.gov/Publications/Detail/1368

California's Tax Gap [Publication Details]

Mar 1, 2005 - California's Tax Gap [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only. The LAO is unable to guarantee the accuracy of this translation and is therefore not liable for any inaccurate information resulting from the translation application tool.
https://lao.ca.gov/Publications/Detail/1290

Perspectives on the Economy and Demographics 2005-06 [Publication Details]

Feb 22, 2005 - The California economy is expanding at a healthy pace in early 2005, as evidenced by real estate construction, exports, company reports of sales and profits, and business-related tax receipts. The one area of concern remains jobs, which are lagging due to intense focus on cost cutting and efficiencies.
https://lao.ca.gov/Publications/Detail/1232

Perspectives on State Revenues 2005-06 [Publication Details]

Feb 22, 2005 - The current strength in the economy is translating into solid growth in receipts from the state's taxes—particularly the corporate tax and personal income tax. Recent cash receipts trends have been even stronger than anticipated in the Governor's budget, mainly because of strong 2004 year-end collections from the personal income tax and corporation tax.
https://lao.ca.gov/Publications/Detail/1233

California’s Tax System and the Economy [Publication Details]

Feb 2, 2005 - California’s Tax System and the Economy [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/1217

Revenue Volatility In California [Publication Details]

Jan 20, 2005 - We also highlight some options for reducing future impacts of volatility—both those involving changes to the tax system and budgetary changes—and discuss the trade-offs inherent in each of the alternatives.
https://lao.ca.gov/Publications/Detail/1213

Tax Agency Consolidation: Remittance and Return Processing [Publication Details]

Jan 10, 2005 - Tax Agency Consolidation: Remittance and Return Processing [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/1210