^[PDF] Tax Fairness for Homeowners Act of 2005

Decreased Income Tax Revenues. Businesses filing under the corporation tax (CT) and the personal income tax (PIT) may deduct local property taxes as a business expense in computing taxable income. To the extent local property taxes increase, income tax revenues would decline due to the decrease in taxable income.
https://lao.ca.gov/ballot/2005/050089.pdf

2005 Initiative Analysis: The California Live Within Our Means Act (version 3)

Proposition  42 Transfers Current Law Under Proposition  42 (approved by the voters in March  2002), sales taxes on motor vehicle fuel are transferred to the Transportation Investment Fund (TIF) for public transit, capital improvement projects, and maintenance projects.
https://lao.ca.gov/ballot/2005/050098.htm

^[PDF] "The California Live Within Our Means Act"

Proposition 42 Transfers Current Law Under Proposition 42 (approved by the voters in March 2002), sales taxes on motor vehicle fuel are transferred to the Transportation Investment Fund (TIF) for public transit, capital improvement projects, and maintenance projects.
https://lao.ca.gov/ballot/2005/050098.pdf

^[PDF] "The California Live Within Our Means Act"

Bill Lockyer 6 March 2, 2005 Proposal 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/2005/050099.pdf

2005 Initiative Analysis: The California Live Within Our Means Act (version 5)

Proposition  42 Transfers Current Law Under Proposition  42 (approved by the voters in March  2002), sales taxes on motor vehicle fuel are transferred to the Transportation Investment Fund (TIF) for public transit, capital improvement projects, and maintenance projects.
https://lao.ca.gov/ballot/2005/050100.htm

2005 Initiative Analysis: The California Live Within Our Means Act (version 6)

Proposal 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/2005/050101.htm

^[PDF] "The California Live Within Our Means Act"

Proposal 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/2005/050101.pdf

^[PDF] State Taxation

Other Taxes Oil Severance Tax. Most states that tax businesses in extractive industries—such as mining and oil drilling—do so on the basis of the quantity or value of raw material extracted from the ground.
https://lao.ca.gov/ballot/2005/050102.pdf

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Tax Incidence There would be significant differences in the types of taxpayers experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying t he property tax, insurance tax, the CT, and the PIT.
https://lao.ca.gov/ballot/2005/050103.htm

^[PDF] (1) various changes in the state's existing corporation tax (CT), personal income tax (PIT), insurance gross premiums tax, and local property tax, and (2) the imposition of a oil severance tax

Tax Incidence There would be significant differences in the types of taxpayers experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying the property tax, insurance tax, the CT, and the PIT.
https://lao.ca.gov/ballot/2005/050103.pdf