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[PDF] The 2013-14 Budget: Overview of the May Revision

The federal budget deficit has declined due to recent tax increases (including the end to the payroll tax cut and higher taxes for high-income individuals adopted as part of the “fiscal cliff ” agreement in January), spending reductions, economic growth, and recent growth in the stock market (which affects federal capital gains taxes).
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.pdf

[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

Proposition Analysis

The revenue collected from this additional tax woul d support zero-emission vehicle programs and wildfire response and prevention activities. A NO vote on this measure means: No change would be made to taxes on personal income above $2 million annually.
https://lao.ca.gov/BallotAnalysis/Propositions?date=11%2F8%2F2022

LAO Publications

Report The Governor’s Tax Proposal Format: HTML 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=198&year=0&productid=0&categoryid=0

[PDF] Perspectives on the State’s Revenue Structure

Reliability (Growth and Stability) Broad-Based Levies Impact on Economic Activity Equity Considerations Administrative Feasibility 1 How Our Tax System Stacks Up— The Positive “Robust” System • Grows in line with the economy Broad-Based Taxes, Levied on: •
https://lao.ca.gov/handouts/fo/2009/revenue_structure_perspectives.pdf

[PDF] The 2019-20 Budget: Analysis of Proposed Earned Income Tax Credit Expansion

The federal EITC is a provision of the U.S. income tax code that allows workers filing a tax return who earn less than a certain amount (about $46,000 for single workers with two dependents) to reduce their federal tax liability.
https://lao.ca.gov/reports/2019/3960/EITC-Expansion-030619.pdf

[PDF] LAO 2004 Budget Analysis: General Government Chapter

F - 62 General Government 2004-05 Analysis FRANCHISE TAX BOARD (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies. The FTB’s primary responsibility is to administer California’s personal income tax (PIT) and corporation tax (CT) laws.
https://lao.ca.gov/analysis_2004/general_govt/gengov_anl04.pdf

[PDF] The annual budget appropriation for this program funds both the

The annual budget appropriation for this program funds both the revenue loss due to the reduction of tax liability and the payments in excess of tax liability. ANALYSIS AND RECOMMENDATIONS We recommend approval.
https://lao.ca.gov/analysis/1989/14_misc_1989.pdf

California's New Minimum Wage: Who are California's Low-Wage Workers? [EconTax Blog]

Dec 6, 2016 - Follow @LAOEconTax on Twitter for regular California economy and tax updates.  
https://lao.ca.gov/LAOEconTax/Article/Detail/223

[PDF] 1960 Budget Analysis: Transmittal Letter

Bonds issued to VI GENERAL FUND REVENUES (Millions) Sales and use tax ___________________________ _ Personal income tax _________________________ _ Bank and corporation taxes __________________ _ Cigarette tax ______________________________ _ Insurance tax ______________________________ _ Inheritance and gift tax _____________________ _ ..
https://lao.ca.gov/analysis/1960/01_transmittal_1960.pdf