Improving the Incentives for Property Tax Administration [Publication Details]

Feb 19, 1997 - Improving the Incentives for Property Tax Administration [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/143

Fiscal Outlook Supplement on Proposition 2: Overview

Dec 2, 2015 - Under these reevaluations, the state revises the BSA deposit up or down if capital gains taxes were higher or lower than the state ’s prior estimates. The state does not revisit its estimate of the base amount in the true up calculation.
https://lao.ca.gov/Publications/Report/3313

The Health Care Safety Net

The Tobacco Tax and Health Protection Act of 1988 (Proposition 99) allocates a portion of tobacco tax revenues for county health services. In 1989, the Legislature established the California Healthcare for Indigents Program (CHIP) and the Rural Health Services (RHS) Program, which allocate Proposition 99 funds to expand county indigent health services.
https://lao.ca.gov/handouts/pre_1999/ho112895.html

2005 Initiative Analysis: Portable Retirement Security Act of 2005

If much of the new retirement cost was offset in these ways, there would be a major impact on state personal income tax payments. This is because a large portion of compensation would shift from a taxable form (wages) to a tax-deferred form (retirement).
https://lao.ca.gov/ballot/2005/050141.htm

^[PDF] Infrastructure Overview

The General Fund cost of repaying the principal and interest on these bonds is the equivalent of a one-quarter-cent share of the state sales tax (project at $1.4 billion for 2006–07). The bonds’ repayments are also guaran- teed by the state’s general taxing power in the event the sales tax proceeds fall short.
https://lao.ca.gov/handouts/FO/2006/Infrastructure%20Overview_021606.pdf

LAO 2007 Budget Analysis: State’s Fiscal Picture

About $1.4 billion of the difference is related to our lower estimate of revenues from the state’s major taxes. A key factor behind our lower tax projections is much weaker-than-expected receipts from year-end personal income tax estimated payments.
https://lao.ca.gov/analysis_2007/2007_pandi/pi_01_anl07.aspx

Budgets, Taxes, and Spending: The Promise and The Challenge in California [Publication Details]

Oct 2, 2000 - Budgets, Taxes, and Spending: The Promise and The Challenge in California [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/736

Highlights of the 2003-04 Analysis and Perspectives & Issues

Besides the Governor's tax proposals, a number of other revenue options are available to the Legislature to help address the budget problem, including alternative tax rate propos als, basic tax-base broadening, and modifying or eliminating tax expenditures. ( P&I, page 97 .)
https://lao.ca.gov/analysis_2003/03-04_budget_highlights.html

^[PDF] Revenue Volatility in California

Revenue Volatility in California 1979-80 Through 1990-91 1991-92 Through 2003-04 Total Revenues Average growth 6.1% 7.1% 5.2% Standard deviation 8.0 6.4 9.4 Personal Income Tax Average growth 7.5% 8.8% 6.5% Standard deviation 11.9 9.8 13.8 Sales and Use Tax Average growth 5.2% 6.3% 4.3% Standard deviation 4.5 4.5 4.5 Corporation Tax Average
https://lao.ca.gov/2005/rev_vol/rev_volatility_012005.pdf

^[PDF] Performance Accountability Voucher for Education

. • Eliminate Education Funding and Reduce Sales Tax. The measure states that the Legislature is to reduce, in equal increments, over a 20-year period the level of support provided for K-12 education.
https://lao.ca.gov/ballot/2000/000031_INT.pdf