^[PDF] Overview of the Major Issues Regarding the Use of Tax-Exempt Bonds in California

In the cas e of locally-i ssued bonds , California has several means of addressing the eff ici ency loss inhe rent when using the tax exemption as. a local bond subsidy mechanism: o First, it can give localities the option of issuing state-taxable as well as state-tax-exempt bonds, or the state tax exemption itself can -1 2- be entire ly ren::) ved .
https://lao.ca.gov/reports/1983/overview_of_major_issues_regarding_the_use_of_tax-exempt_bonds_in_california.pdf

^[PDF] 2009-10 California Spending Plan: The Budget Package

The Legislature also passed a personal income tax (PIT) surcharge, a change in income tax withholding, a 0.75 cent increase in the sales tax, and a conversion of the gas tax to a fee. The Legislature’s December 2008 package was passed on a majority vote (as opposed to a two-thirds vote) on the premise that the package was not a net tax increase.
https://lao.ca.gov/2009/spend_plan/spending_plan_09-10.pdf

^[PDF] 1959 Budget Analysis: Transmittal

This applies both to the rev- enues from existing taxes and those proposed for enactment. It should be noted that on pages A-62 and A-63 of the budget there litre tables showing the yield from state taxes over a period of years and a summary of state tax rates.
https://lao.ca.gov/analysis/1959/01_transmittal_1959.pdf

2005 Initiative Analysis: The California Deficit Prevention Act (version 5)

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/2005/050040.htm

^[PDF] January 25, 2001 Sales Taxation Of Bunker Fuel

The SUT actually consists of two different taxes having identical rates. The two components are: (1) the sales tax, which is levied on the total purchase price of tangible personal property sold within the state, and (2) the use tax, which is applied to the stor- age or use of goods in California purchased outside of the state.
https://lao.ca.gov/2001/bunker_fuel/012501_bunker_fuel.pdf

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

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

2013 Initiative Analysis: Corporate Tax Break Accountability Act, Amendment #1-NS

During the last three decades, the state has given certain businesses tax credits and other tax incentives to encourage them to locate, expand, and hire individuals associated with certain geographical areas deemed to be distressed, which are known generally as enterprise zones.
https://lao.ca.gov/ballot/2013/130325.aspx

^[PDF] Tracking Changes in Estimates of Proposition 98 Minimum Guarantee.indd

Tracking Changes in Estimates of Proposition 98 Minimum Guarantee.indd 2014-15 General Fund tax revenue $111,975 $112,448 $474 Proposition 98 General Fund 49,554 50,029 475 2015-16 General Fund tax revenue $120,205 $118,516 -$1,688 Proposition 98 General Fund 49,992 49,773 -218 2016-17 General Fund tax revenue $124,154 $123,222 -$933 Proposition
https://lao.ca.gov/reports/2016/3468/EdBudget-052016.pdf

^[PDF] Reconsidering the Optional Single Sales Factor

In response to differing state formulas, firms have an incentive to use tax planning to minimize their overall state tax bill. The three-factor apportionment framework comes from the Uniform Division of Income for Tax Purposes Act (UDITPA) that most states adopted following a 1957 meeting of the Na- tional Conference of Commissioners on Uniform State Laws.
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf