Lease-Leaseback Transactions by Public Transit Districts--Sales and Use Tax Exemption [Publication Details]

Jan 28, 2003 - The Sales and Use Tax exclusion granted through Chapter 592 is scheduled to sunset on January 1, 2004. Based on our examination of the impact of this exemption on state and local governments, we believe that a strong case can be made for removing the sunset and allowing the exclusion to continue
https://lao.ca.gov/Publications/Detail/921

California's Parimutuel Horse Racing Tax [Publication Details]

Dec 5, 1984 - The Legislative Analyst's Office was asked to present testimony to the Senate and Assembly Committees on Governmental Organization regarding the states parimutuel horse racing tax. This report covers 4 topics.
https://lao.ca.gov/Publications/Detail/3108

Options for Addressing the State's Fiscal Problem [Publication Details]

Jan 1, 1992 - Options for Addressing the State's Fiscal Problem [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1943

State Spending Plan for 1991-92: The 1991 Budget Act and Related Legislation [Publication Details]

Sep 1, 1991 - State Spending Plan for 1991-92: The 1991 Budget Act and Related Legislation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/1179

California Update: The “Trigger” Mechanism [Publication Details]

Oct 1, 1994 - As part ofthe 1994-95 budget package, the state put into place a so-called trigger mechanism. This mechanism was viewed as being necessary to ensure repayment of money borrowed from investors to finance the budget plan.
https://lao.ca.gov/Publications/Detail/60

The 1991-92 Budget: Perspectives and Issues [Publication Details]

Feb 27, 1991 - (308 pages, 13 MB) As the Legislature faces deliberations on the 1991-92 budget, the combination of underlying structural imbalances and a downturn in the California economy has resulted in an estimated two-year budget funding gap of almost $10 billion.
https://lao.ca.gov/Publications/Detail/2026

California's Fiscal Outlook: LAO Projections, 2006-07 Through 2011-12 [Publication Details]

Nov 15, 2006 - Following a year in which major revenue increases were allocated to education and other state programs, California policymakers will face a much tougher budget in 2007-08. According to our updated forecast, the state’s budget faces operating shortfalls in excess of $5 billion in both 2007-08 and 2008-09, which will require significant actions to eliminate.
https://lao.ca.gov/Publications/Detail/1524

Report on the 1988-89 Tax Expenditure Budget: Overview and Selected Reviews [Publication Details]

Dec 1, 1988 - The purpose of this report is to provide information which will assist the Legislature in reviewing the state's tax expenditure budget, including making decisions regarding which individual TEPs should be retained, renewed, modified, or eliminated.
https://lao.ca.gov/Publications/Detail/1998

An Overview of California’s Research and Development Credit [Publication Details]

Nov 30, 2003 - Economic theory suggests that without some form of subsidy, overall research and development (R&D) spending in society would be lower than the economically optimal level. A strong case can be made that such a subsidy is appropriate at the federal level. However, we are not aware of economic evidence which, on balance, justifies a state credit in addition to the federal credit.
https://lao.ca.gov/Publications/Detail/1064

Administration of the Insurance Tax Program: A Case for Limited Reform [Publication Details]

Feb 1, 1985 - Administration of the Insurance Tax Program: A Case for Limited Reform [Publication Details] Administration of the Insurance Tax Program: A Case for Limited Reform Format: PDF Description: As a result of questions raised by state agencies and legislative staff regarding the administration of the insurance tax, the Legislature enacted Ch 994/80.
https://lao.ca.gov/Publications/Detail/2032