^[PDF] Fiscal Effect of Senate Constitutional Amendment No. 4

(IN CONTRAST, THE STATE GENERAL FUND PROVIDES ABOUT 61 PERCENT OF TOTAL K-12 REVENUES,) SENATE CONSTITUTIONAL AMENDMENT No, 4 DOES, HOWEVER, AUTHORIZE SCHOOL DISTRICTS, WITH THE APPROVAL OF THE DISTRICT'S VOTERS, TO LEVY ADDITIONAL TAXES--INCLUDING PROPERTY TAXES--FOR THE SUPPORT OF PUBLIC SCHOOL PROGRAMS, ANY ADDITIONAL PROPERTY TAXES LEVIED FOR
https://lao.ca.gov/reports/1983/fiscal_effect_of_s.c.a_4.pdf

^[PDF] An LAO Overview of the 2000-01 Governor’s Budget

Tax Relief. Contains $167 million in tax relief in 2000-01 (including the long-term care credit). Proposes in- creases in net operating loss deductions, expansion of the research and development credit, and a one-time tax credit for land donations.
https://lao.ca.gov/2000/011400_budget_brief/011400_budget_brief.pdf

Legislative Analyst's Office: Recent Publications

The 2024-25 Budget: The MCO Tax Package at May Revision This post provides our initial assessment of the Governor’s proposed managed care organization (MCO) tax package in the May Revision. It first provides background on the MCO tax and the package that was in place at Governor’s budget.
https://lao.ca.gov/laoapp/rss/LAORSSFeedNew.aspx?laofeed=20

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_summary.html

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC

California's Tax Expenditure Programs: Income, Bank and Corp Taxes TOC
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_contents.html

^[PDF] Overview of the 1994-95 May Revision

Our projections of combined current- and budget-year receipts from the state’s three largest taxes are $210 million lower than the department’s estimates, reflecting somewhat lower sales and corporation tax projections partially offset by moderately higher income tax estimates.
https://lao.ca.gov/1994/may_revision_94-95.pdf

^[PDF] California Deficit Prevention Act

In general, government spending subject to the spending limit is equal to all appropriations funded from the “proceeds of taxes,” except for the types of spending that are specifically exempted. Proceeds of taxes include taxes and the portion of fee revenues that are in excess of the cost of providing fee-based services.
https://lao.ca.gov/ballot/2011/110297.pdf

2001 Budget Analysis: Franchise Tax Board (1730)

2001 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2001-02 Budget Bill Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state's major tax collecting agencies. The board's primary responsibility is to administer California's Personal Income Tax and Bank and Corporation Tax laws.
https://lao.ca.gov/analysis_2001/general_govt/gen_13_1730_FTB_anl01.htm

California's Unemployment Insurance Program: Gaining Insight Through Interstate Comparisons

Average Effective Tax Rate. The average effective tax rate is equal to total UI taxes paid by all employers as a percentage of total wages paid by those employers. It is a measure of the cost of a state's UI program for an average employer.
https://lao.ca.gov/reports/2011/ssrv/ui_comparison/ui_comparison_101311.aspx

The 2015-16 Budget: Analysis of the Health Budget

One key limitation of per –unit taxes is that revenue only increases when (1) the number of units being taxed go up or (2) the government raises the amount of tax per unit. If the goal of the proposal is to maintain —dollar for dollar —the amount of offset that the current MCO tax would have achieved, then DHCS would likely have to recalibrate the tax tiers and amounts in future years.
https://lao.ca.gov/reports/2015/budget/health/health-analysis-021215.aspx