^[PDF] Considering the State Costs and Benefits: In-Home Supportive Services Program

Cash and counseling recipients work directly with county officials to craft spending plans, write checks, and handle payroll taxes. Potential Savings These types of targeting strategies would likely result in long-term savings to the state.
https://lao.ca.gov/reports/2010/ssrv/ihss/ihss_012110.pdf

^[PDF] Letter to Legislator--Updated underlying General Fund spending trend

During the period, the state has adopted several measures intended to shift redevelopment agency property tax revenues on a temporary basis to support General Fund expenditures, culminating in the two redevelopment bills passed in 2011.
https://lao.ca.gov/reports/2012/stadm/letters/underlying-general-fund-061212.pdf

^[PDF] The 2014-15 Budget: Cap-and-Trade Auction Revenue Expenditure Plan

In 2012, the California Chamber of Commerce filed a lawsuit against the ARB claiming that cap-and-trade auction revenues constitute illegal tax revenue. In November 2013, the superior court ruled that the “charges” from the auction have characteristics of a tax as well as a fee, but that, on balance, the charges constitute legal regulatory fees.
https://lao.ca.gov/reports/2014/budget/cap-and-trade/auction-revenue-expenditure-022414.pdf

^[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.pdf

^[PDF] The 2016-17 Budget: Resources and Environmental Protection

Redirect Fuel Taxes From OHV Trust Fund to SPRF. Due to the structural shortfall in SPRF and the depletion of the SPRF fund balance, the administration requests a one-time redirection of $31 million in fuel tax revenues to SPRF.
https://lao.ca.gov/reports/2016/3354/resources-analysis-021616.pdf

^[PDF] The 2016-17 Budget: Analysis of the Proposition 98 May Revision Budget Package

LAO Property Tax Estimates Somewhat Higher Than Administration’s Estimates. Our estimates of local property tax revenue are $353 million higher than the administration’s estimates across 2015-16 and 2016-17.
https://lao.ca.gov/reports/2016/3458/prop98-may-051616.pdf

^[PDF] The 2017-18 Budget: Governor’s Gann Limit Proposal

Initial State Appropriations Limit Calculations for 1978-79 Base Year Step 1: Determined “Proceeds of Taxes” • Revenues from all general state taxes, including: – Personal income tax. – Sales and use tax. – Corporation tax. • Investment income from tax revenues. • User fees in excess of cost. • Prior-year surplus.
https://lao.ca.gov/reports/2017/3596/gann-limit-030217.pdf

Acquisition Value For Residential Properties

13: Property Tax Allocation 14: Property Tax Allocation 15: (Untitled) 16: Summary of Local Fiscal Control 17: Second Crack: Not Conducive to Broad Economic Growth 18: Instead, Local Fiscal System Encourages Cities and Counties to 19: What Fiscal Incentive Do Cities Face?
https://lao.ca.gov/sections/local_govt/cracks_presentation/fslide22.html

^[PDF] Proposition 98

As the figure shows, total General Fund tax revenues for 1990-91 were estimated lastJulyto be $41.4billion, resultingin a Proposi- tion 98 state aid requirement under Test 2 of$17.1 billion (equal to 41.3 percent of General Fund tax revenues).
https://lao.ca.gov/1991/reports/450_0291_prop_98.pdf

^[PDF] The County-State Partnership

With respect to the alcohol tax, alcohol consumption (and thus revenues from alcohol taxes) is generally on the decline, and is likely to decline further as consumers adjust to the increased prices that result from increasingthe tax rates.
https://lao.ca.gov/1991/reports/542_0291_county_state_partnership.pdf