Common Claims About Proposition 13 [Publication Details]

Sep 19, 2016 - Proposition 13 was a landmark decision by California’s voters in June 1978 to limit property taxes. Today, there are many questions about the impacts of these changes. This report examines some of these questions and which of them can be answered by the data available. Also see the companion videos for this report.
https://lao.ca.gov/Publications/Detail/3497

The 2017-18 Budget: The Board of Equalization [Publication Details]

Mar 7, 2017 - In this analysis, we discuss three aspects of the State Board of Equalization’s (BOE’s) budget: (1) resources redirected to board members; (2) the administration’s 2017-18 budget proposal for BOE’s major IT project; and (3) the administration’s 2017-18 budget proposals for BOE’s tobacco tax and licensing programs.
https://lao.ca.gov/Publications/Detail/3609

Letter to Senator Wolk on Evaluation of UCLA Film Credit Study [Publication Details]

Jun 21, 2012 - Letter to Hon. Lois Wolk, Chair of Senate Governance and Finance Committee, providing an evaluation of the February 2012 report, "Economic and Production Impacts of the 2009 California Film and Television Tax Credit."
https://lao.ca.gov/Publications/Detail/2647

Assessment of Weight Fees on Farm Vehicles in California [Publication Details]

Sep 1, 1984 - The construction and maintenance of California's highway system is financed primarily with tax revenues from two sources: (I) federal and state taxes assessed on the sale of gasoline and diesel fuel, and (2)weight fees imposed on commercial vehicles weighing more than 2,000 pounds.
https://lao.ca.gov/Publications/Detail/3096

Long-term Capacity for Debt Payments Under Proposition 2

Dec 21, 2017 - Under these reevaluations, the rainy day fund deposit is revised up (down) if capital gains taxes were higher (lower) than the state ’s prior estimates. The state does not revisit its estimate of the base amount in the true up calculation.
https://lao.ca.gov/Publications/Report/3727

The 2017-18 Budget: Governor's Gann Limit Proposal [Publication Details]

Mar 2, 2017 - Under the State Constitution, state tax revenues in excess of the Prop 4 (1979) state appropriations limit, or Gann Limit, must be split between taxpayer rebates and additional school spending. The Governor now proposes a new calculation methodology that creates $22 billion in additional state spending capacity.
https://lao.ca.gov/Publications/Detail/3596

Income Mobility in California Across Generations

Jan 4, 2017 - Chetty and Hendren used two decades of tax return data from 5 million families to assemble a uniquely rich data set. They measure income using pre–tax income from labor market earnings and capital (for example, from the sale of stocks or bonds), as well as unemployment, social security, and disability benefits.
https://lao.ca.gov/Publications/Report/3518

Statewide Minimum Wage Increasing in January

Dec 6, 2016 - A new law passed in 2016 (SB 3 [Leno]) will increase California’s statewide minimum wage over a period of several years. The first increase will occur on January 1, 2017.
https://lao.ca.gov/Publications/Report/3512

Statewide Minimum Wage Increasing in January [Publication Details]

Dec 6, 2016 - A new law passed in 2016 (SB 3 [Leno]) will increase California’s statewide minimum wage over a period of several years. The first increase will occur on January 1, 2017.
https://lao.ca.gov/Publications/Detail/3512

The Vehicle License Fee and The 2002-03 Budget [Publication Details]

Feb 20, 2002 - We provide a history of the VLF tax reductions and an explanation of the distribution of the revenues. We also answer many common questions regarding the VLF—including information about the insufficient moneys provision in current law.
https://lao.ca.gov/Publications/Detail/853