^[PDF] Prisons vs. Universities Proposal Would Unwisely Lock Up Budget Flexibility

(“Other resources” include existing General Fund support going to other state departments and/or new tax revenues.) recommend rejection of ProPoSal We share the Governor’s desire to find ways to reduce costs in the state’s correctional system.
https://lao.ca.gov/reports/2010/edu/educ_prisons/educ_prisons_012610.pdf

^[PDF] The Patient Protection and Affordable Care Act: An Overview of Its Potential Impact on State Health Programs

. ➢ Federal Tax Changes and State Revenue Impacts. The PPACA imposes various taxes and penalties that may have an impact on businesses and individuals. These changes, as well as the expansion of health coverage could have significant implications for the state tax system and revenues.
https://lao.ca.gov/reports/2010/hlth/fed_healthcare/fed_healthcare_051310.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

^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

The newly drawn district’s jurisdiction might not benefit from as much—or any—“excess” local property tax funds. 9 Loss of Parcel Tax Revenue. When districts consolidate, any existing parcel taxes for component districts are nullified unless or until the newly formed district’s electorate reauthorizes them. 9 Lower Base Revenue Limit (RL) Rate.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

^[PDF] Insurance, Income, and Corporation Tax Credits.

Perea 2 April 14, 2011 Tax Credits. The goal of this tax credit program is to provide incentives—through personal income, corporate income, and insurance tax credits—to attract private capital investments that otherwise would not be available to CDFIs.
https://lao.ca.gov/reports/2011/tax/CDFI/CDFI_041411.pdf

^[PDF] Restructuring California's Adult Education System

The largest funding sources are state General Fund and local property tax revenues—commonly known as Proposition 98 funding. The other major funding sources are student fees and federal funds. Proposition 98 Funding Prior to 2008-09, Adult Schools Funded Based on Attendance.
https://lao.ca.gov/reports/2012/edu/adult-education/restructuring-adult-education-120412.pdf

^[PDF] 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.pdf

^[PDF] Year-Three Survey: Update on School District Finance in California

(Please estimate spending from all revenue sources, including federal and state funds, local property taxes, parcel taxes, and other funds.) Our district’s per-pupil spending has: Per-Pupil Spending Percent of Respondents Increased 13% Remained flat/about the same 5 Decreased less than 5 percent 11 Decreased by 5 percent to 10 percent 25 Decreased by 10 percent to 15 percent 21 Decreased 15 percent or more 25 2.
https://lao.ca.gov/reports/2012/edu/year-three-survey/year-three-survey-050212.pdf

^[PDF] Evaluating the Policy Trade-Offs in ARB’s Cap-and-Trade Program

Government requires each firm to cut emissions in half. 4 tons of emissions Government sets a tax of $3 per ton. Market-Based Mechanism #1: A Carbon Tax 4 tons of emissions $3 tax is more than $2 cost to reduce: pays no tax, eliminates emissions. $3 tax is less than $4 cost to reduce: pays tax, does not reduce emissions.
https://lao.ca.gov/reports/2012/rsrc/cap-and-trade/cap-and-trade-020912.pdf

^[PDF] Letter to Roger Dickinson

This general lack of knowledge is probably compounded by the fact that the property tax bill owners receive does not delineate how much of the base 1 percent property tax rate goes to each local government serving that property area.
https://lao.ca.gov/reports/2012/stadm/letters/dickinson_102111.pdf