LAO Publications

What types of policy issues are associated with the current tax structu re, especially in light of our changing economy? The purpose of this primer is to address these and other tax-related questions, so as to aid policymakers and other interested part ies in their tax-related deliberations and decision making.
https://lao.ca.gov/Publications?page=118&year=0&publicationType=0

LAO Publications

Format: The Property Tax Inheritance Exclusion October 9, 2017 - When a property changes hands the taxes paid for the property often increase substantially. This is not true for most inherited property.
https://lao.ca.gov/Publications?page=12&year=0&publicationType=0

LAO Publications

Format: The Governor’s Tax Proposal February 21, 2007 - The budget contains two tax-change proposals. The first is to permanently repeal the existing teacher retention tax credit, which was adopted in 2000 but was temporarily suspended in four of the past six years.
https://lao.ca.gov/Publications?page=120&year=0&publicationType=0

LAO Publications

This difference, know n as the "tax gap," is currently estimated at $6.5 billion annually and is due to the underreporting of income and various other factors. The budget proposes to spend $19.6 million in 2007-08 to continue certain pilot programs and undertake several new initiatives aimed at narrowing the tax gap.
https://lao.ca.gov/Publications?page=122&year=0&publicationType=0

LAO Publications

We find that (1) the law change has resulted in a sharp reduction in out-of-state usa ge exemptions and an increase in sales and use tax revenues, and (2) the negative economic impacts arising from the measure do not appear to be particularly large.
https://lao.ca.gov/Publications?page=129&year=0&publicationType=0

LAO Publications

After climbing by over 8 percent in 2004‑05, the 2006‑07 Governor’s Budget assumes that revenues from the state’s major taxes will increase further by 6.2 percent in 2005‑06 and 5.7 percent in 2006‑07.
https://lao.ca.gov/Publications?page=135&year=0&publicationType=0

LAO Publications

Format: Perspectives on State Revenues 2005-06 February 22, 2005 - The current strength in the economy is translating into solid growth in receipts from the state's taxes—particularly the corporate tax and personal income tax.
https://lao.ca.gov/Publications?page=144&year=0&publicationType=0

LAO Publications

In return for these restrict ions, the property owners pay reduced property taxes because the land is assessed at a lower-than-maximum level. We recommend that the Legislature provide for the gradual eliminati on of payments to local governments for the local revenue losses associated with Williamson Act contracts.
https://lao.ca.gov/Publications?page=149&year=0&publicationType=0

LAO Publications

The HPSM is one of the County Organized Health System (COHS)—a form of managed care—that contracts with Medi-Cal in eight counties. At least two of these plans reportedly face fina ncial problems and others may in the future.
https://lao.ca.gov/Publications?page=151&year=0&publicationType=0

LAO Publications

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https://lao.ca.gov/Publications?page=163&year=0&publicationType=0