^[PDF] Pothole Repair Funded by Online Poker (Amendment #2-S)

The state and local gov- ernments would experience a loss of other tax revenues (such as sales tax revenues from reduced purchases) and gambling-related revenues (such as revenues generated from the California Lottery, card rooms, horse racing establishments, and tribal casinos).
https://lao.ca.gov/ballot/2007/070471.pdf

The low rate of state spending growth for K-12 education

The low rate of state spending growth for K-12 education reflects budget actions that increased school's share of local property taxes in order to reduce state school funding requi red under Proposition 98.
https://lao.ca.gov/1996/011696_calfacts/cf96e.html

Budget Overview

The budget does not contain any new tax-related proposals, but the revenue forecast does incorporate the effects of the state's 1997 tax relief package, including an increased pe rsonal income tax dependent exemption credit.
https://lao.ca.gov/1998/011598_bud_overview/budget_overview_198.html

^[PDF] Authorizing Online Poker in California

This seems to be an issue facing the three states currently operating online gaming.  Tax Revenue. The website could be designed to make it easier to collect income taxes on net winnings. Currently, players using illegal websites have little incentive to report gambling winnings for tax purposes.
https://lao.ca.gov/handouts/education/2014/Authorizing-Online-Poker-in-California-042314.pdf

LAO 2003-04 Budget Analysis: Education, Child Care and Development

A similar approach was taken by the Legislature when the sales and use tax was raised to pay for repair of damages caused by the Loma Prieta earthquake. Specifically, the legislation authorizing the tax stated that the sales and use tax revenues did not affect the minimum guarantee, and if a party ever legally chall enged the impact the new tax had on Proposition  98, then the minimum guarantee would be suspended.
https://lao.ca.gov/analysis_2003/education/ed_14_childcare_anl03.htm

^[PDF] Budget Reserve Proposals

Required deposits would stop when this reserve reaches 10 percent of General Fund tax revenues.  Governor must declare fi scal emergency in order to use rainy-day reserve funds.  Allows use of no more than 50 percent of the main rainy-day reserve in fi rst year of a fi scal emergency.
https://lao.ca.gov/handouts/state_admin/2014/Budget-Reserve-Proposals-022714.pdf

^[PDF] Proposed statutory initiative related to consumer privacy.

Tax Revenues. The measure would have various impacts on businesses and consumers, which could then impact state and local tax revenues. On the one hand, the measure could reduce tax revenues in certain areas.
https://lao.ca.gov/ballot/2019/190608.pdf

Assessing California’s Climate Policies—An Overview

Dec 21, 2018 - For example, revenue from cap ‑and ‑trade auctions could be used to reduce other state taxes that reduce economic activity, such as income taxes and certain types of sales taxes. Types of Social Costs In concept, economic costs occur when people give up something valuable as a result of actions taken to reduce emissions —also referred to as
https://lao.ca.gov/Publications/Report/3911

Revenue Volatility In California [Publication Details]

Jan 20, 2005 - We also highlight some options for reducing future impacts of volatility—both those involving changes to the tax system and budgetary changes—and discuss the trade-offs inherent in each of the alternatives.
https://lao.ca.gov/Publications/Detail/1213

^[PDF] The 2017-18 Budget: The Governor’s Cannabis Proposals

Specifically, Proposition 64 imposes new excise taxes on (1) each ounce of cannabis grown and (2) the retail price of cannabis products sold. Additionally, the sale of medical cannabis, which had been subject to sales tax, is specifically exempted from part of that tax under Proposition 64.
https://lao.ca.gov/reports/2017/3556/Governors-Cannabis-Proposal-021417.pdf