The Governor's Corporate Tax Reduction Proposal [Publication Details]

Feb 19, 1997 - The Governor's Corporate Tax Reduction Proposal [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/273

Improving the Appraisal Function in Resources Land Acquisitions

It is important to note that a distinction needs to be made between the cost to government (in terms of lost tax revenues) when an above –FMV property appraisal for tax purposes is left unchecked and the cost to government in making the direct outlay for the property acquisition that became the subject of the tax claim.
https://lao.ca.gov/2007/res_appraisals/res_appraisals_101807.aspx

^[PDF] LAO 1996 Budget Analysis: Transportation Chapter

Proposition 62, passed by voters in 1986, prohibits a local agency from imposing (1) a tax for specific purposes (a “special tax”) unless it is approved by two-thirds of the voters or (2) a tax for general purposes (a “general tax”) unless it is approved by a majority of the voters.
https://lao.ca.gov/analysis_1996/a96a.pdf

2009-10 Budget Analysis Series: Transportation [Publication Details]

Feb 3, 2009 - The specific actions the Legislature can take include more clearly setting funding priorities, providing more funding from ongoing sources by raising the per gallon tax on gasoline and diesel, and exploring new ways of funding transportation programs, such as charging a mileage-based fee to generate revenues for transportation.
https://lao.ca.gov/Publications/Detail/1922

2005 Initiative Analysis: The No Urban Casino Act (version 3)

For instance, to the extent that casinos result in increased taxable econom ic activity (above what otherwise would have occurred), state and local governments receive increased tax revenues (from the income, sales, and property taxes, for example).
https://lao.ca.gov/ballot/2005/050138.htm

2005 Initiative Analysis: Punitive Damages

Second, since punitive damage awards are subject t o state income tax, it could potentially reduce state income tax revenues depending on individual taxpayers’ situations and how the money that is not awarded would otherwise be u sed.
https://lao.ca.gov/ballot/2005/051018.htm

^[PDF] The 2021-22 Budget: California’s Fiscal Outlook

Recent Data on Tax Collections and Expenditures Consistent With Economic Picture. Recent data on actual tax collections and program caseloads have been consistent with a more positive economic picture, especially among high-income Californians.
https://lao.ca.gov/reports/2020/4297/fiscal-outlook-111820.pdf

2005 Initiative Analysis: The No Urban Casino Act (version 1)

For instance, to the extent that casinos result in increased taxable econom ic activity (above what otherwise would have occurred), state and local governments receive increased tax revenues (from the income, sales, and property taxes, for example).
https://lao.ca.gov/ballot/2005/050136.htm

2003 Initiative Analysis: The People’s Gaming Act

This measure could significantly increase local tax revenues (such as property and sales taxes) for Adelanto and surrounding communities as a result of gaming-related increases in economic activity. The level of increase is unknown but could potentially total more than $1  million annually.
https://lao.ca.gov/ballot/2003/030129.htm

^[PDF] Local Economic Development Tools

These include Business Improvement Districts, Infrastructure Improvement Districts, property tax overrides, sales taxes, benefi t assessments, and Mello-Roos districts.  Taking a Broad, Neutral Approach to Promoting Economic Development Probably Is Best.
https://lao.ca.gov/handouts/state_admin/2012/Local_Economic_Development_3_7_12.pdf