^[PDF] The 1985-86 Budget: Perspectives and Issues

Federal tax reform potentially could have a significant impact on the market for tax-exempt debt. In particular, if federal tax rates are reduced, tax-exempt bonds would become less attractive, especially for individuals who currently are in high tax brackets.
https://lao.ca.gov/analysis/1985/pandi_85_intro_1_2.pdf

^[PDF] 1987-88 Budget Analysis: Tax Relief

This estimate assumes, in effect, that expenditures will rise in direct proportion to the projected growth in the number of claim- 45-75444 1400 / TAX RELIEF Item 9100 HOMEOWNERS' PROPERTY TAX RELIEF-Continued ants-1.5 percent.
https://lao.ca.gov/analysis/1987/13_tax_relief_1987.pdf

^[PDF] The 1989-90 Budget: Perspectives and Issues

According to the proponents of thiS view, because only revenues which· are tax proceeds must be appropriated· subject to the appropriations limit, only tax proceeds are .appropriated pursuant to Article XIIIB.
https://lao.ca.gov/analysis/1989/pandi_89_part4-3.pdf

^[PDF] The 2010-11 Budget: Higher Education

Figure 13 summarizes the features of the federal American Opportunity Tax Credit (AOTC), Lifetime Learning Credit, and tuition and fee tax deduction. As we note in our Federal Economic Stimulus Package report (pages FED‑13 Figure 13 Federal Tax Benefits Applied Toward Higher Education Fees 2010 American Opportunity Tax Credit
https://lao.ca.gov/analysis/2010/highered/highered_anl10.pdf

^[PDF] The 2011-12 Budget: The Administration's Revenue Accrual Approach

Consider that personal and corporate taxpayers’ final April 2009 tax payments were related to the 2008 tax year. That 2008 tax year included the second half of the state’s 2007-08 fiscal year and the first half of the 2008-09 fiscal year.
https://lao.ca.gov/analysis/2011/revenues/revenue_accrual_013111.pdf

^[PDF] The 2012-13 Budget: Managing Ongoing Reductions to the Judicial Branch

The Governor proposes an additional ongoing unallocated reduction of $125 million to the judicial branch budget, effective January 1, 2013, if voters reject his tax initiative this November. lao assessment and recommendations As discussed above, recent reliance on one-time solutions to address judicial branch cuts results in $302 million of the current-year reductions still requiring ongoing solutions.
https://lao.ca.gov/analysis/2012/crim_justice/managing-ongoing-reductions-041312.pdf

^[PDF] Unwinding Redevelopment

Property Tax Debt Override. The Constitution limits property taxes to 1 percent of the value of property. Property taxes may exceed or “override” this limit only to pay for (1) local government debts approved by the voters prior to July 1, 1978 or (2) bonds to buy or improve real property that receive voter approval after July 1, 1978.
https://lao.ca.gov/analysis/2012/general_govt/unwinding-redevelopment-021712.pdf

^[PDF] The 2012-13 Budget: Cap-and-Trade Auction Revenues

In November 2010, voters approved Proposition 26, which expanded the definition of what constitutes a tax and a tax increase so that more proposals would require approval by two-thirds of the Legislature (or, in some cases, by local voters).
https://lao.ca.gov/analysis/2012/resources/cap-and-trade-auction-revenues-021612.pdf

^[PDF] LAO 1993 Budget Analysis: Making Government Make Sense

Allocation of Property Tax Revenues. Local property tax allocations for cities and counties would be increased by the aggregate amount of shifted costs and local sales tax revenues. The increased property tax revenues, together with existing local property tax revenues, would be entirely re- allocated among local agencies.
https://lao.ca.gov/analysis_1993/MGMS_reprint_02-93.pdf

^[PDF] LAO 1995 Budget Analysis: Judiciary & Criminal Justice Chapter

https://lao.ca.gov/analysis_1995/criminal_justice_anl95.pdf