2000 Budget Analysis: K-12 Education Part 1

The revenue limit was calculated to be equal to the per-student amount of general purpose student aid and local property taxes that a distric t received in 1972-73. The limits do not include state categorical funds (such as state aid for special education or class size reduction), lottery revenue, or any federal aid to l ocal districts.
https://lao.ca.gov/analysis_2000/education/ed_k12-dept1_anl00.htm

2002 Budget Analysis: P&I, Part 1 State Fiscal Picture

The specific options provide savings from caseload reductions, funding shifts, improved efficiencies, service reductions, federal tax conformity, and elimination or reduction of tax expenditures. Out-Year Implications Are Important Given the out-year imbalances that we project under the Governor's plan, it will be important that the Legislature keep in mind the longer-term implications of the various budget solutions it considers.
https://lao.ca.gov/analysis_2002/2002_pandi/pi_part_1_anl02.html

2004-05 Budget Perspectives and Issues: Perspectives on the Economy and Demographics

The recovery was concentrated in consumer-durable purchases and home construc tion, boosted by historically low interest rates and federal tax cuts. Business spending and hiring remained stubbornly weak during this period, reflecting sluggish profit growth, falling stock prices, and cautious attitudes of businesses executives.  
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_2_anl04.htm

LAO 2004 Budget Analysis: Higher Education Introduction

Incorporating local property tax revenue, the budget anticipates $4.7  billion in Proposition  98 funding, which reflects an increase of $320  million, or 7.3  percent. When student fees and all other fund sources are considered, CCC's budget increases by $411  million, or 6.6  percent.
https://lao.ca.gov/analysis_2004/education/highered_01_intro_anl04.htm

Highlights of the 2005-06 Analysis

In order to provide long-term transportation funding stability while freeing up General Fund revenue for oth er purposes, we continue to recommend (1)  the repeal of Proposition  42, (2) an increase of the gas tax to generate an amount of funding equivalent to Proposition  42, and (3) adjusting the gas tax for inflation.
https://lao.ca.gov/analysis_2005/05-06_budget_highlights.htm

LAO 2005 Budget Perspectives and Issues: Perspectives on State Revenues

Estate Tax Phased Out. Our forecast includes the impact on the state of a provision included in the federal tax reduction package enacted in the spring of 2001 which is resulting in the phase out of revenues from California's "pick-up " estate tax.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_3_anl05.htm

LAO 2005 Budget Analysis: California Highway Patrol (2720)

Unlike regular service retirements, IDR retirees do not pay state or federal income taxes on half of their annual pension amo unt. Workers' Compensation Costs Increasing; IDR Incidence for Uniformed Staff High.
https://lao.ca.gov/analysis_2005/transportation/tran_04_2720_anl05.htm

LAO 2006 Budget Analysis: Department of Justice (0820)

Moreover, other affected agencies, such as the tax and licensing agencies, use current DOJ staff when their assessments are challenged in court. Since EEEC has only been in existe nce for less than a year, it may be premature to establish an ongoing unit within DOJ.
https://lao.ca.gov/analysis_2006/crim_justice/cj_03_0820_anl06.html

LAO 2006 Budget Analysis: Franchise Tax Board (1730)

LAO 2006 Budget Analysis: Franchise Tax Board (1730) Analysis of the 2006-07 Budget Bill Legislative Analyst's Office February 2006 Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state’s two major tax collection agencies.
https://lao.ca.gov/analysis_2006/general_govt/gen_09_1730_anl06.html

^[PDF] 2009-10 Budget Analysis Series: Resources

We find that the proposed surcharge (which would be a tax) is not an appropriate funding source for the activities in question, and we separately reject most of the proposed program augmentations on the basis that they do not address a critical and immedi- ate fire protection need.
https://lao.ca.gov/analysis_2009/resources/resource_anl09.pdf