2009-10 Budget Analysis Series: Criminal Justice Realignment

Ideally, tax systems are neutral in that they treat similar households and businesses in a similar fashion. This tax policy goal is not evident in California ’s taxation of property. Specifically, while all other types of property are taxed at a 1 percent rate, cars and trucks are taxed at a 0.65 percent rate.
https://lao.ca.gov/2009/crim/Realignment_012709/Realignment_012709.aspx

^[PDF] The 2012-13 Budget: Overview of the Governor's Budget

As we discussed in our November report, California’s Fiscal Outlook, Franchise Tax Board (FTB) data on the state income tax base lags by one to two years, such that preliminary data on 2010 income tax returns only recently has emerged.
https://lao.ca.gov/reports/2012/bud/budget_overview/budget-overview-011112.pdf

Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Allocating Local Sales Taxes: Issues and 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/1540

A Report on Tax Agency Information and Data Exchange [Publication Details]

Jan 22, 2007 - A Report on Tax Agency Information and Data Exchange [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/1539

^[PDF] 080280.indd

Note: Property taxes excluded from calculations if district reported that the revenues are used for nonenterprise activities (such as flood control) or were voter approved. Water and Waste District Enterprise Special District Property Taxes Redirected to Support Public Safety/Parole Realignment Public Safety/Parole Realignment Property Tax Redirection L E G I S L A T I V E A N A L Y S T ’ S O F F I C E March 3, 2008
https://lao.ca.gov/handouts/localgov/2008/parole_realignment_proptax_redirection_031008.pdf

MOU Fiscal Analysis: Bargaining Unit 6 (Corrections)

Apr 4, 2016 - These leave cash outs are subject to Medicare payroll taxes but do not affect employees ’ pension benefits. The administration assumes that departments would absorb these costs within existing departmental resources.
https://lao.ca.gov/Publications/Report/3409

The 2021-22 Spending Plan: Health

Oct 22, 2021 - Additionally, budget-related language approved alongside the spending plan ensures that the ongoing rates paid to these long-term care facilities include the supplemental payments that have been provided since 2017 with funding from the Proposition  56 (2016) tobacco tax increase.
https://lao.ca.gov/Publications/Report/4465

^[PDF] The 2021-22 Budget: Department of Toxic Substances Control

For example, should there be a sunset date for tax exemptions on midsized businesses? Adopt a Tax Package That Raises Sufficient Revenues to Pay for Desired Expenditures. To address the ongoing structural imbalance, we recommend the Legislature adopt a tax structure for TSCA that aligns with its expenditure priorities.
https://lao.ca.gov/reports/2021/4406/DTSC-031921.pdf

^[PDF] The California Immigration Reform Act

The California Immigration Reform Act Pursuant to Elections Code Section 9005, we have reviewed the proposed statutory initiative regarding immigration and tax matters (A.G. File No. 15-0022). The measure would require the state to perform various functions, primarily related to immigration and tax matters.
https://lao.ca.gov/ballot/2015/150258.pdf

California's Fiscal Outlook 2000-01 Through 2005-06 Part 4a

Vehicle License Fee subventions to backfill local revenue losses associated with the VLF tax reduction increase from $1.3 billion in 1999-00 to $4.7 billion in 2005-06. The growth reflects 2000-01 bu dget-related actions which implemented the full 67.5 percent reduction to the tax effective January 2001.
https://lao.ca.gov/2000/fisc_outlook/111500_fiscal_outlook_chapter_4a.html