AB32: Analysis of Two Studies by Varshney and Associates

The V &T also used the IMPLAN model to make estimates of the impacts of the SP  on employment, labor income, and tax receipts. This analysis predicted, for example, that the three scenarios would result in job losses of about 430,000, 900,000, and 1.1  million, respectively.
https://lao.ca.gov/reports/2010/rsrc/ab32_econ_review/ab32_econ_review_030910.aspx

California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

Firms that pay more in taxes than is paid out to their laid off employees have a positive reserve ratio. When benefits paid out exceed a firm ’s tax payments, the firm has a negative reserve ratio. Firms with high positive ratios pay the lowest taxes while firms with negative ratios pay the highest taxes.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.aspx

LAO Analysis of the 2011-12 Budget Conference Committee Tax Swap Proposal

In this letter, we will (1) discuss some of the key assumptions for our analysis of the tax swap, (2) provide our estimates of the effects the tax swap, and (3) suggest some alternatives to elements of the tax swap.
https://lao.ca.gov/reports/2010/tax/tax_swap/tax_swap_081210.aspx

The 2011-12 Budget: Overview of the May Revision

Risk of Tax Proposals Not Passing and Having a Deferral Means Some Districts Still Likely to Make Cuts. Unless the state adopts tax proposals prior to July 1, many school districts likely will feel compelled to continue making budget and staffing decisions assuming no such tax proposals.
https://lao.ca.gov/reports/2011/bud/may_revise/may_revise_051911.aspx

Comparing Funding for Charter Schools and Their School District Peers

Proposition 98 funding is comprised of both state General Fund and local property tax revenues. Our analysis primarily focuses on direct –funded charter schools, which make up approximately 75 percent of all active charter schools.
https://lao.ca.gov/reports/2012/edu/charter-schools/charter-schools-012612.aspx

Understanding California’s Property Taxes

Understanding California’s Property Taxes Understanding California ’s Property Taxes Executive Summary The various taxes and charges on a California property tax bill are complex and often not well understood.
https://lao.ca.gov/reports/2012/tax/property-tax-primer-112912.aspx

The 2013-14 Budget: Overview of the May Revision

The increase in 2011 –12 is primarily due to increases in base property tax revenues. In 2013 –14, property tax revenues are up mostly due to higher estimates of redevelopment agency revenues that will be redirected to schools and community colleges.
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.aspx

The 2014-15 Budget: Analysis of the Higher Education Budget

Tax benefits include income tax deductions and credits for tuition and related costs, as well as tax –free growth in tuition savings accounts (including California ’s Scholarshare College Savings Plan).
https://lao.ca.gov/reports/2014/budget/higher-ed/higher-ed-021214.aspx

The 2015-16 Budget: The Governor’s Proposition 2 Proposal

There is an argument that this approach underestimates likely 2015 –16 capital gains taxes, given recently elevated stock prices. Debt payments are not required to be trued up under Proposition 2. Therefore, relying on a modest capital gains tax estimate in the 2015 –16 budget will result in smaller Proposition 2 debt payment requirements over the next year than under other estimating methods.
https://lao.ca.gov/reports/2015/budget/prop2/prop-2-proposal-032515.aspx

^[PDF] The 2024-25 Budget: Overview of the Governor's Budget

Income tax withholding is up only 2 percent. Sales tax collections are down slightly. In the relatively important collections month of December, corporation tax collections posted double digit declines.
https://lao.ca.gov/reports/2024/4825/2024-25-Overview-Governors-Budget-011324.pdf