^[PDF] Investment Income and the Insurance Gross Premiums Tax

For this reason, a premiums tax was adopted. Advantages and Disadvantages of the Gross Premiums Tax There are plusses and minuses associated with relying on a gross premiums tax in- stead of an income tax to tax insurers.
https://lao.ca.gov/handouts/Econ/2008/Gross_Premiums_7_24_08.pdf

^[PDF] Overview of State Transportation Funding

Diesel Taxes: Revenues State Excise TaxState Excise Tax 1 6 ¢ Federal Excise TaxFederal Excise Tax Base PriceBase Price 2016-17 Figure does not include other statewide and local sales taxes. 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 24, 2017  State Diesel “Swap” Sales Tax Revenue  The state
https://lao.ca.gov/handouts/Transportation/2017/Overview-of-Transportation-Funding-012417.pdf

^[PDF] Fiscal Impact of Legalizing Marijuana

State and Local Health Program Expenditures 5L E G I S L A T I V E A N A L Y S T ’ S O F F I C E October 28, 2009  State and local governments could potentially realize new ex- cise tax revenues if they choose to adopt such a tax.
https://lao.ca.gov/handouts/crimjust/2009/Legalizing_Marijuana_10_28_09.pdf

^[PDF] Proposition 39 (2012)

Corporate Tax Basics 2L E G I S L A T I V E A N A L Y S T ’ S O F F I C E January 20, 2016  Many Changes to Corporate Tax Law During Recession  Short-term measures to increase tax revenue and help the state budget.  Some such actions reduced tax revenue over the longer term.  “Optional Single Sales Factor”  The February 2009
https://lao.ca.gov/handouts/econ/2016/Proposition-39-012016.pdf

^[PDF] Overview of Proposition 98 and Early Education Budget Proposals

Spending Changes in 2015-16 and 2016-17 3L E G I S L A T I V E A N A L Y S T ’ S O F F I C E February 28, 2017 ; Minimum Guarantee Up $2.1 Billion Over Revised 2016-17 Level „ Due primarily to modest growth in General Fund revenue. ; Local Property Tax Revenue Increases $1.1 Billion „ Due primarily to growth in assessed property values. „ Covers about half of the increase in the
https://lao.ca.gov/handouts/education/2017/Proposition-98-and-Early-Education-Proposals-022817.pdf

^[PDF] State Oversight of Redevelopment

Redevelopment’s share of property taxes has grown over time. Redevelopment receives about 10 percent of property taxes, over $3 billion annually. In Riverside and San Bernardino Counties, redevelopment agencies receive about one fourth of all property taxes paid.
https://lao.ca.gov/handouts/localgov/2005/State_Oversight_of_Redevelopment_031705.pdf

^[PDF] Department of Forestry and Fire Protection: Funding Wildland Fire Protection

The costs of these services are generally paid for with local taxes or assessments. State Responsibility for Fire Protection Wildland Fire Protection. Under statute, the state is respon- sible for wildland fi re protection in state responsibility areas (SRA).
https://lao.ca.gov/handouts/resources/2008/Funding_Wildland_Fire_Protection.pdf

^[PDF] Governor’s May Revision: 2015-16 Drought Package

This is because it takes time to develop funding guidelines for new programs, and administering multiple, large programs can tax an agency’s administrative capacity.  LAO Recommendation. We recommend approval of supplemental report language requiring the Department of Finance to provide to the budget committees a report identifying the amount of encumbrances and expenditures for each drought program funded in 2015-16, as well as prior years.
https://lao.ca.gov/handouts/resources/2015/drought-package-051715.pdf

^[PDF] Governor’s Tax Increase Proposal

Revenue options involving the SUT include eliminating certain tax expenditure programs and extending the tax base. " Extending the SUT tax base to include various services could be coupled with an eventual overall rate reduction.
https://lao.ca.gov/handouts/revtax/2003/030089_HO.pdf

^[PDF] Developing a Realignment Proposal: Suggestions Regarding the Next Four Weeks

 Programs, not taxes, should be the focus of realignment.  Make Major Decisions Regarding the Scope of Programs to Realign and County Program Flexibility  Focus on major decisions that affect the cost of the program.  Smaller program decisions can wait.
https://lao.ca.gov/handouts/state_admin/2011/Developing_Realignment_2_2_11.pdf