^[PDF] Repeal of Mandatory Vehicle Insurance

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. This tax is based on the amount of insurance premiums the insurer earned in the state each year.
https://lao.ca.gov/ballot/2010/100100.pdf

2009 Initiative Analysis: The Stop Insurance Overcharges Act

The tax is not imposed on certain insurance fees. In 2008, insurance companies paid about $1.8  billion in premium taxes on the various types of insurance policies in California. In addition, fees paid to brokers are not treated as premiums but instead under state income tax law as income to the broker.
https://lao.ca.gov/ballot/2009/090570.aspx

^[PDF] Higher Wages for California Workers Act of 2014

Given these complex and highly uncertain economic effects, this measure’s potential effects on state and local sales tax collections are also uncertain. In our view, sales tax revenue gains are somewhat more likely than sales tax revenue losses.
https://lao.ca.gov/ballot/2013/130723.pdf

^[PDF] An Overview of California’s Enterprise Zone Hiring Credit

The data in the figure include all types of EZ incentive tax credits available through a state’s corporation tax, and are not limited to hiring credits only. The number of zones varies widely. For example, Michigan has only one zone while Louisiana has 800.
https://lao.ca.gov/2003/ent_zones/ezones_1203.pdf

2013 Initiative Analysis: Higher Wages for California Workers Act of 2014

Given these complex and highly uncertain economic effects, this measure ’s potential effects on state and local sales tax collections are also uncertain. In our view, sales tax revenue gains are somewhat more likely than sales tax revenue losses.
https://lao.ca.gov/ballot/2013/130723.aspx

^[PDF] Voter Requirements for Local Taxes

Voter Requirements for Local Taxes Hon. Cecilia M. Aguiar-Curry, Chair Assembly Revenue and Taxation Committee Hon. Autumn R. Burke, Chair Senate Governance and Finance Committee Hon. Mike McGuire, Chair Voter Requirements for Local Taxes 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 March 7, 2017 Page 1 Figure 4 Changes to Voter Requirements for Local Government Taxes 1978: Proposition 13
https://lao.ca.gov/handouts/state_admin/2018/Voter-Requirements-030718.pdf

Initiative Analyses

While the terms of the measure are not clear, we assume this exemption would apply to all personal income, property, parcel, and Mello-Roos taxes paid by residents over age 55. The measure also exemp ts heirs from any form of estate tax if the decedent was over age 55 at the time of his or her death.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=38

LAO Economy and Taxes

LAO Economy and Taxes (916) 319-8365 Sales and Excise Taxes and Demographics Publications Economy and Taxes To browse all LAO publications, visit our Publications page. All
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=17

Cal Facts: 2016

Dec 5, 2016 - About 30  percent of school funding comes from local sources —primarily property taxes. Slightly less than 10  percent of school funding comes from the federal government. This funding supports specific activities —primarily special services for low-income students and students with disabilities.
https://lao.ca.gov/Publications/Report/3511/2

^[PDF] Ten Events That Shaped California State-Local Fiscal Relations

Number 8 1992 and 1993 ERAF Shifts Reallocating the Property Tax Pie The Impact of the 1992-93 and 1993-94 Shifts Schools
https://lao.ca.gov/handouts/Econ/2009/Ten_Events_12_15_09.pdf