^[PDF] How High? Adjusting California’s Cannabis Taxes

Adjusting California’s Cannabis Taxes Type of Tax Recommended? Best Taxed Event and Point of Collection Recommended Rate Based on weight of harvested plants Basic Ad Valorem
https://lao.ca.gov/reports/2019/4125/4125-factsheet.pdf

The 2017-18 Budget: California's Fiscal Outlook [Publication Details]

Nov 16, 2016 - This means, under our assumptions, the state could weather a mild recession without cutting spending or raising taxes. However, this conclusion assumes that the state does not make any changes to its current policies and programs in any year during the outlook.
https://lao.ca.gov/Publications/Detail/3507

Taking Advantage of New Federal Higher Education Tax Credits [Publication Details]

Feb 18, 1998 - Taking Advantage of New Federal Higher Education Tax Credits [Publication Details] Description: We identify several revenue and spending options that the Legislature has in responding to the problems and opportunities posed by the new federal "Hope Scholarship" and "Lifetime Learning" tax credits.
https://lao.ca.gov/Publications/Detail/262

^[PDF] California Electrical Utility District Act

In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/ballot/2015/150015.pdf

^[PDF] Proposed statutory initiative to create a statewide public electrical utility.

In addition, while transferring the responsibility to provide electricity from private companies to a public entity would likely reduce certain state and local tax revenues (such as property tax and corporate income tax) because public entities often do not pay such taxes, it is uncertain how governments would respond to this potential reduction in tax revenue.
https://lao.ca.gov/ballot/2015/150467.pdf

^[PDF] Corporate Tax Break Accountability Act, Amendment #1-NS

During the last three decades, the state has given certain businesses tax credits and other tax incentives to encourage them to locate, expand, and hire individuals associated with certain geographical areas deemed to be distressed, which are known generally as enterprise zones.
https://lao.ca.gov/ballot/2013/130325.pdf

^[PDF] LAO Parole Realignment

LAO Parole Realignment Water and Waste District Enterprise Special District Property Taxes Redirected to Support Public Safety/Parole Realignment LAO Parole Realignment L E G I S L A T I V E A N A L Y S T ’ S O F F I C E 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E (In Thousands) Water and Waste District Property Taxes Redirected to Public Safety/ Parole
https://lao.ca.gov/handouts/localgov/2008/LAO_Parole_Realign_04_01_08.pdf

LAO Publications

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/publications?page=212&year=0&publicationType=0

LAO Publications

As we concluded in our May Revision analysis, the proposals to offset county property tax revenue losses fall short. The revenue likely to be generated from additional local sales taxes—if these taxes are put on the ballot, passed by the voters, and survive likely legal challenges—would offset less than 20 percent of counties’ revenue loss, on average, in 1993-94.
https://lao.ca.gov/Publications?page=212&year=0&publicationType=0

1995 June California Update

Sales taxes experienced the largest gain--up $101 million. About $80 million of the $85 million corporation tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/1995/cal_update/cup695.html