LAO Publications

Implementation of the pickup program would result in increased take-home pay to state employees—due primarily to reduced federal tax liabilities—at no di rect cost to the state. In this report, we examine the fiscal and policy implications of implementing the pickup program.
https://lao.ca.gov/Publications?page=232&year=0&publicationType=0

^[PDF] The allocation of general revenue sharing among the recipient

The allocation of general revenue sharing among the recipient governments for each entitlement period is made according to statutory formulas using data such as population, general tax effort, and income tax collections.
https://lao.ca.gov/analysis/1976/07_fed_rev_share_1976.pdf

LAO 2004 Budget Analysis: State Controller's Office (0840)

The Controller is also a member of various boards and commissions, including the Board of Equalization, the Franchise Tax Board, the Commission on State Mandates, the State Lands Commission, the Pooled Money Investment Board, and assorted bond finance committees.
https://lao.ca.gov/analysis_2004/general_govt/gen_07_0840_anl04.htm

^[PDF] 16_Higher Education Core Funding.indd

16_Higher Education Core Funding.indd Change From 2014-15 Amount Percent UC General Funda $2,844 $2,991 $3,232 $241 8% Net tuitionb 2,671 2,782 2,909 128 5 Other UC core funds 314 323 323 — — Lottery 31 39 39 — — Subtotals ($5,860) ($6,134) ($6,503) ($369) (6%) CSU General Funda $2,769 $3,026 $3,280 $254 8% Net tuitionb 2,145 2,133 2,157 24 1 Lottery 36 59 59 — — Subtotals ($4,949) ($5,219)
https://lao.ca.gov/reports/2015/3299/16.pdf

^[PDF] Same Sex Marriages

The measure could also result in an unknown net increase or decrease in revenues to the state from income taxes because the income of married couples is taxed at different rates from individuals. In summary, the magnitude of these additional costs and revenue changes is un- known and would depend on how many same sex partners choose to marry.
https://lao.ca.gov/ballot/1999/990765_INT.pdf

^[PDF] Overview on Poverty

These criticisms include (1) not accounting for changes in household expenditure trends or regional differences in cost of living, and (2) ignoring government benefi ts and certain taxes.  A Consistent Measuring Stick.
https://lao.ca.gov/handouts/socservices/2011/Poverty_Overview_05_10_11.pdf

^[PDF] An LAO How Does It Work? Proposition 10 What Role Should the Legislature Play in Its Implementation?

It created the California Children and Families First Pro- gram, which will fund early childhood development programs from rev- enues generated by increases in the state excise taxes on cigarettes and other tobacco products.
https://lao.ca.gov/1999/011399_prop10.pdf

2003 Budget Analysis: P&I, Part 1

These three pieces deal with the following key topics: The Governor's $8.3  billion tax increase proposal and alternative revenue-raising proposals to help address the problem. The budget's realignment plan to shift roughly $8.2  billion of state program responsibilities (primarily in health and social services) to localities, and provide new tax revenues to support them.
https://lao.ca.gov/analysis_2003/2003_pandi/pi_part_5_intro_anl03.html

^[PDF] Appendix 2, Figure 2 All Other General Fund Solutions Proposed

Appendix 2, Figure 2 All Other General Fund Solutions Proposed in the 2023–24 May Revision General Fund (In Millions) Description Governor’s Budget May Revision 2021–22 2022–23 2023–24 2021–22 2022–23 2023–24 New Managed Care Organization tax — — $317 — — $3,487 Safety Net Reserve Withdrawal — — — — — 450 Incomplete Gift Non–Grantor Trusts — — 30 — — 30 Middle Class Tax Refund Savings — — — — $200 — Totals — — $347 — $200 $3,967
https://lao.ca.gov/reports/2023/4769/Appendix-2-All-Other-Solutions.pdf

Considering Changes to Streamline Local Housing Approvals

May 17, 2016 - In California, many cities and counties find that housing developments lead to more local costs than offsetting tax revenues. This is because these properties do not produce sales or hotel tax revenues directly and the state ’s cities and counties typically receive only a small portion of the revenue collected from the property tax.
https://lao.ca.gov/Publications/Report/3470