Tax Expenditures and Revenue Options [Publication Details]

Apr 7, 2008 - Tax Expenditures and Revenue Options [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/1809

^[PDF] SANDAG: An Assessment of Its Role in the San Diego Region

Existing Sales Tax. First, every city in the region and the county would be guar- anteed to receive at least its current level of sales tax revenues in future years, provided the community continues to have a comparable (or greater level) of sales tax transactions.
https://lao.ca.gov/2006/sandag/sandag_033006.pdf

California's Fiscal Outlook: LAO Projections 2007-08 Through 2012-13

Estate Tax. California ’s estate tax —which is tied to the federal estate tax —is not presently in effect. Under current federal law, California ’s estate tax would once again collect revenues beginning in 2011.
https://lao.ca.gov/2007/fiscal_outlook/fiscal_outlook_07.aspx

The 2020-21 Budget: Department of Social Services

Feb 24, 2020 - (Historically, the restoration was statutorily tied to the existence of the managed care organization [MCO] tax. The MCO tax expired at the end of 2018 ‑19. Even though the administration is continuing the 7  p ercent restoration for 2020 ‑21, the statutory language linking the restoration to the MCO tax remains.)
https://lao.ca.gov/Publications/Report/4175

LAO Publications

We exam ine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts. Format:
https://lao.ca.gov/publications?page=191&year=0&publicationType=0

LAO Publications

We exam ine these property tax shift relief proposals, comparing options that would cost the state greatly differing amounts. Format:
https://lao.ca.gov/Publications?page=191&year=0&publicationType=0

^[PDF] The State's Fiscal Problem

General tax increases are difficult to impose during poor economic conditions, especially after the significant tax increases adopted last summer; but, other types of tax actions should not be ignored.
https://lao.ca.gov/1991/reports/1291_states_fiscal_problem.pdf

LAO Publications

In so doing, we have applied the same approach as with direct spending progra ms--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommended changes to those that are not achieving their stated purposes o r are of a lower priority.
https://lao.ca.gov/publications?page=198&year=0&publicationType=0

LAO Publications

In so doing, we have applied the same approach as with direct spending progra ms--that is, we have examined tax-related provisions referred to as tax expenditure programs (TEPs)--and recommended changes to those that are not achieving their stated purposes o r are of a lower priority.
https://lao.ca.gov/Publications?page=198&year=0&publicationType=0

^[PDF] LAO 2006-07 Budget Analysis: Transportation

We also recommend that the tax be indexed to inflation to prevent the erosion of the revenue over time relative to road use. (See page A-38). Revenue Bond Would Crowd Out Highway Maintenance and Rehabilitation The Governor proposes to use state gas tax and weight fee revenues to pay debt service on a future revenue bond.
https://lao.ca.gov/analysis_2006/transportation/trans_anl06.pdf