^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

The newly drawn district’s jurisdiction might not benefit from as much—or any—“excess” local property tax funds. 9 Loss of Parcel Tax Revenue. When districts consolidate, any existing parcel taxes for component districts are nullified unless or until the newly formed district’s electorate reauthorizes them. 9 Lower Base Revenue Limit (RL) Rate.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

Analysis of School District Reserves

California ’s tax system relies heavily on income taxes paid by individuals and businesses, which are quite volatile revenue sources. Since more than 40 percent of the state ’s General Fund expenditures relate to K –12 education, this volatility affects school funding.
https://lao.ca.gov/reports/2015/edu/district-reserves/district-reserves-012115.aspx

^[PDF] The 2020-21 Budget: Initial Comments on the Governor’s May Revision

Tax credits reduce a business’s tax bill directly, on a dollar-for-dollar basis. The largest business tax credit is the research and development credit. In addition, the administration proposes two actions to increase sales tax compliance on used car purchases; however, they do not count these as budget solutions.
https://lao.ca.gov/reports/2020/4232/2020-May-Revision-Initial-Comments.pdf

Addressing California’s Key Liabilities

Revenue Actions Also Produced Budgetary Savings Several Billion Dollars in Tax Accelerations. In the late 2000s, the state changed tax policy to accelerate revenues from future years into earlier years.
https://lao.ca.gov/reports/2014/finance/liabilities/addressing-california-key-liabilities-050714.aspx

^[PDF] Highlights of the 2003-04 Analysis and P&I

The Governor’s Tax Proposal " The Governor is proposing an $8.3 billion total tax increase, of which $8.2 billion would be used to fund his realignment program and reduce the General Fund’s budget shortfall (see next section). 4 L E G I S L A T I V E A N A L Y S T ’ S O F F I C E A N L A O R E P O R T " This proposal involves raising the sales and use
https://lao.ca.gov/analysis_2003/03-04_budget_highlights.pdf

Overview of the 2004-05 May Revision

On the revenue side, we do have differences from the administration with respect to individual tax projections —namely, we project that sales taxes will be stronger and that corporation taxes will be weaker than assumed in the May Revision.
https://lao.ca.gov/2004/may_revision/011704_may_revision.htm

Major Features of the 1999 California Budget

Other Tax Reduction Provisions Capital Gains on Small Business Stock The budget adopted by the Legislature removes the sunset provision for the partial income tax exclusion of capital gains on small business stock.
https://lao.ca.gov/1999/99_budget_features.html

^[PDF] LAO 2004 Budget Analysis: 2004-05 P&I Chapter

Only direct tolls for road use are closer to a user fee for driving than the gas tax. • Simple to Collect. Collection of the gas tax is relatively efficient. Drivers are not inconvenienced, as they pay the tax whenever they stop for fuel.
https://lao.ca.gov/analysis_2004/2004_pandi/pandi_04.pdf

^[PDF] 1947 Budget Analysis: SECTION II

The taxation of motor vehicles was taken over by the State because of the possibility of more equitable enforcement and more economy in the collection of the tax. It is now proposed that this fee or tax will be transferred entirely to local government.
https://lao.ca.gov/analysis/1947/04_section_2_1947.pdf

^[PDF] The 1993-94 State Budget: Perspectives and Issues

Allocation of Property Tax Revenues. Local property tax allocations for cities and counties would be increased by the aggregate amount of shifted costs and local sales tax revenues. The increased property tax revenues, together with existing local property tax revenues, would 124 Part V: Restructuring California Government Changes in Revenue Allocations Offset Cost Impacts of Program Responsibility Changes.
https://lao.ca.gov/analysis/1993/pandi_93_5.pdf