2003 Initiative Analysis: Budget Accountability Act

Similarly, the lower vote requirement would make it easier in some years to approve temporary tax increases related to the budget. In su ch cases, the measure would result in higher tax revenues ( and state spending ) than otherwise would have occurred.
https://lao.ca.gov/ballot/2003/030553.htm

^[PDF] The California Deficit Prevention Act (version 4)

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/2005/050039.pdf

^[PDF] Our Children, Our Future: Local Schools and Early Education Investment Act (Amndt.#1S)

The additional marginal tax rates would be higher as taxable income increases. For income of PIT filers currently in the highest current tax bracket (9.3 percent marginal tax rate, excluding the mental health tax), additional marginal tax rates would rise as income increases.
https://lao.ca.gov/ballot/2011/110773.pdf

^[PDF] LAO Alternative Budget Options

Impose new tax. LAO Budget Package Reallocates Water and waste district property taxes, $188 million. Proposition 172 sales taxes, $178 million. Department of Motor Vehicle (DMV) vehicle license fee (VLF) revenues, $130 million.
https://lao.ca.gov/handouts/crimjust/2008/LAO_Alternative_Budget_03_11_08.pdf

2011 Initiative Analysis: Our Children, Our Future: Local Schools and Early Education Investment Act (Amndt.#1S)

The additional marginal tax rates would be higher as taxable income increases. For income of PIT filers currently in the highest current tax bracket (9.3  percent marginal tax rate, excluding the mental health tax), additional marginal tax rates would rise as income increases.
https://lao.ca.gov/ballot/2011/110773.aspx

^[PDF] State Assistance to Businesses in Response to COVID-19

We have business-level data on SBCRG, but do not have direct sources of data on tax relief because businesses’ tax filings do not include information on excluded income. Instead, we have used SBA data on PPP as a proxy for the businesses that would be eligible for tax relief on federal grants and forgiven loans.
https://lao.ca.gov/reports/2024/4824/State-Assistance-to-Businesses-COVID19-010424.pdf

LAO Videos

Understanding California 's Sales Tax May 6, 2015 Economist Seth Kerstein  provides information about California 's sales tax as a companion piece to the LAO 's report, Understanding California's Sales Tax .
https://lao.ca.gov/Videos

The 2016-17 Budget: Initial Comments on the Governor’s May Revision [Publication Details]

May 15, 2016 - Nevertheless, estimated tax revenues continue to exceed proposed spending in 2016-17, which would facilitate total reserves ending 2016-17 at $4 billion above the level assumed in the state's 2015-16 budget plan.
https://lao.ca.gov/Publications/Detail/3460

^[PDF] 1955 Budget Analysis: Fiscal

The taxes on beer and wine yield about $4,000,000 per year while those on distilled spirits yield about $16,000,000. These taxes are collected from four groups of taxpayers of which there were 1,222 at a recent date distributed by class of tax, as follows: .
https://lao.ca.gov/analysis/1955/10_fiscal_1955.pdf

^[PDF] 1958 Budget Analysis: Fiscal

Approximately 85 percent of the total state tax base is included in these 47 counties. The principal counties not covered under Bradley-Burns are Fresno, San Mateo and San Francisco, which between them account for about 13 percent of the total state tax base.
https://lao.ca.gov/analysis/1958/10_fiscal_1958.pdf