^[PDF] Reforming California's Juvenile Justice System

Reversing the Property Tax Shifts (April2, 1996). Federal Welfare Reform (H.R. 3734): Fiscal Effect on California (August 21, 1996). Property Taxes: Why Some Local Governments Get More Than Others (August 27, 1996).
https://lao.ca.gov/reports/1997/reforming_californias_juvenile_justice_system.pdf

^[PDF] The 2011-12 Budget: California's Fiscal Outlook

As we discussed in prior reports, a 2002 federal law phased out estate taxes so that, by 2010, the estate tax was eliminated entirely. In 2011, this provision sunsets so that estate tax laws revert back to 2001 law—which means that tax rates would return to 2001 levels and the state pickup tax is restored.
https://lao.ca.gov/reports/2010/bud/fiscal_outlook/fiscal_outlook_2010.pdf

^[PDF] Letter to Senator de León Regarding Single Sales Factor

Kevin de León 4 January 6, 2011 Mandatory Single Sales: No Tax Change if Company Expands in Oregon. Similarly, as shown in Figure 3, if the company expanded into Oregon its tax bills in the two states would not change.
https://lao.ca.gov/reports/2011/tax/deleon_010611.pdf

^[PDF] Energy Efficiency and Alternative Energy Programs

The CAEATFA has the authority to provide up to $100 million in tax exclusions on an annual basis. As illustrated in Figure 1, roughly $200 million in tax exclusions have been provided to date. EnErgy rEsEarch Finally, the state funds research in the energy sector that focuses on (1) creating greater efficiencies in traditional energy delivery systems and (2) developing new alternative forms of energy.
https://lao.ca.gov/reports/2012/rsrc/energy-efficiency/energy-efficiency-121912.pdf

^[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

In any event, even if the combined state and local tax revenue return is right around $1.00 for every tax credit dollar, the state government’s tax revenue return would by definition be less than $1.00 for every tax credit dollar.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

^[PDF] Restructuring the Court-Ordered Debt Collection Process

First, the board’s Tax Intercept Program, which is operated in partnership with SCO, intercepts tax refunds, lottery winnings, and unclaimed property from individuals who are delinquent in paying court-ordered debt.
https://lao.ca.gov/reports/2014/criminal-justice/debt-collection/court-ordered-debt-collection-111014.pdf

^[PDF] Integrating Health and Human Services Eligibility and Enrollment Processes

In 2013-14, total Medi-Cal costs were estimated to be $62.3 billion— $39.5 billion federal funds, $16.6 billion General Fund, and $6.2 billion other nonfederal funds (including county funds, provider taxes, and fees).
https://lao.ca.gov/reports/2014/hhs/integrating-hhs-eligibility/integrating-hhs-eligibility-103014.pdf

^[PDF] The 2015-16 Budget: Rethinking How the State Funds School Facilities

Because the current financing system does not fully account for differences in local property wealth, it allows school districts to raise vastly different amounts per student at a given tax rate, raising equity concerns.
https://lao.ca.gov/reports/2015/budget/school-facilities/school-facilities-021715.pdf

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https://lao.ca.gov/reports/2016/3457/ctrl-sec-6-10-draft-051116.pdf

^[PDF] The 2016-17 Budget: California Spending Plan

Reflects MCO Tax Funding That Resulted From Special Session. Chapter 2 of the 2015-16 Second Extraordinary Session (SB2X 2, Hernandez), imposes a revised MCO tax on most managed care plans. Revenues from the MCO tax are used, in part, to create General Fund savings in Medi-Cal.
https://lao.ca.gov/reports/2016/3487/spending-plan-2016-17.pdf