State Options Concerning Cigarette Tax Evasion [Publication Details]

Feb 19, 2003 - State Options Concerning Cigarette Tax Evasion [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/1003

State Fiscal Picture 2003-04 [Publication Details]

Feb 19, 2003 - California faces an unprecedented budget shortfall--roughly one-third of the General Fund budget-- due to an unexpected dramatic decline in state tax receipts combined with ongoing increases in state government costs. The Governor's budget proposal, would eliminate the while its large amount of ongoing savings would also address California's long-term structural imbalance.
https://lao.ca.gov/Publications/Detail/942

Governor's Tax Increase Proposal [Publication Details]

Jan 30, 2003 - Governor's Tax Increase Proposal [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/925

Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption [Publication Details]

Jan 28, 2003 - Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption [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/921

The Vehicle License Fee and The 2002-03 Budget [Publication Details]

Feb 20, 2002 - We provide a history of the VLF tax reductions and an explanation of the distribution of the revenues. We also answer many common questions regarding the VLF—including information about the insufficient moneys provision in current law.
https://lao.ca.gov/Publications/Detail/853

Perspectives on State Revenues 2002-03 [Publication Details]

Feb 20, 2002 - The state is facing a major budget shortfall caused largely by an unprecedented decline in tax receipts. Specifically, General Fund revenues are projected to fall by over 14 percent in 2001-02, just two years after the state experienced a more than 23 percent increase. In addition, basic revenue volatility has increased in recent years, giving the revenue forecast greater uncertainty.
https://lao.ca.gov/Publications/Detail/832

Sales Taxation Of Bunker Fuel [Publication Details]

Jan 25, 2001 - Based on our findings, we recommend that the Legislature remove the existing sunset for the current partial Sales and Use Tax (SUT) exemption for bunker fuel sales, and make the exemption permanent. This action would result in treating bunker fuel sales similarly to other export sales and place California ports on par with other U.S. out-of-state ports.
https://lao.ca.gov/Publications/Detail/751

California's Tax System: A Primer [Publication Details]

Jan 18, 2001 - California's Tax System: A Primer [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/748

California's Fiscal Outlook: LAO Projections 2000-01 Through 2005-06 [Publication Details]

Nov 15, 2000 - In 2001-02, assuming current-law spending and tax policies, we forecast that revenues would exceed expenditures by $3.4 billion, bringing the cumulative reserve to $10.3 billion. We suggest that the $6.9 billion reserve carried into the budget year from 2000-01 be used primarily for one-time purposes; the $3.4 billion annual operating surplus would be available for ongoing purposes.
https://lao.ca.gov/Publications/Detail/739

California's Changing Income Distribution [Publication Details]

Aug 10, 2000 - In recent decades the distribution of adjusted gross income reported on California tax returns has shifted significantly, with the share attributable to the top 20 percent of returns rising and that for the bottom 80 percent falling. We examine the changes in California's income distribution and their causes.
https://lao.ca.gov/Publications/Detail/733