^[PDF] Budget Reserve Proposals

Implementation Issues for Legislative Consideration (Continued) 9L E G I S L A T I V E A N A L Y S T ’ S O F F I C E April 28, 2014 LAO 70 YEARS OF SERVICE  Capital gains are very volatile.  Even if capital gains were not taxed, state revenues would be volatile under current tax system, as shown in the above fi gure.
https://lao.ca.gov/handouts/state_admin/2014/Budget-Reserve-Proposals-042814.pdf

^[PDF] Options for Reforming the State Board of Equalization

BOE runs the Sales and Use Tax Program and many other statewide tax and fee programs, and promulgates related regulations. „ Quasi-Judicial Activities. The Board rules on tax appeals for the taxes they administer and for the taxes administered by the Franchise Tax Board (FTB). „ Quasi-Legislative Activities.
https://lao.ca.gov/handouts/state_admin/2017/Reforming-BOE-060717.pdf

^[PDF] An Overview: Transportation Infrastructure Proposals and Their Financing

About 43 percent of the funding would be provided from existing resources such as state and federal gas tax revenues. One of the larger new sources of funding for the plan, is $9 billion for transportation derived from extended or new local transportation sales tax measures.
https://lao.ca.gov/handouts/transportation/2006/Transportation_Infrastructure_Proposals_013006.pdf

^[PDF] Addressing the State’s Highway Maintenance and Rehabilitation Needs

(The last increase in the state gas tax—from 9 cents to 18 cents per gallon—was phased in from 1990-91 through 1993-94.) The fi gure also displays maintenance spending adjusted for infl ation (current dollars).
https://lao.ca.gov/handouts/transportation/2007/Highway_Maintenance_Needs_082107.pdf

^[PDF] Funding for Transportation Programs: Issues and Challenges

Funding comes from sales tax on diesel fuel and a portion of sales tax on gaso- line, including “spillover” revenue—net revenue from 4.75 percent sales tax on gasoline in excess of 0.25 percent sales tax on all other goods.
https://lao.ca.gov/handouts/transportation/2008/Transportation_funding_issues_04_02_08.pdf

^[PDF] Strategy for Reviewing the Draft 2012 High-Speed Rail Authority Business Plan

Although other potential funding sources, such as federally secured tax credit bonds and federal grants, are identifi ed in the plan, these are speculative and lack a fi rm commitment or assurance as appears to be required by Proposition 1A.
https://lao.ca.gov/handouts/transportation/2011/2012_HSRA_Business_Plan_11_15_11.pdf

^[PDF] Transportation Funding Overview

The Fuel Tax Swap of 2010 The Impact of the Fuel Tax Swap on State Gasoline and Diesel Taxesa Base Price + State Sales Tax (6%)b Base Price + Gasoline and Diesel Before 2010 Swap Gasoline (Effective 2010-11) Diesel (Effective 2011-12) aFigure does not include other statewide and local sales taxes. bThe 6 percent state sales tax, is scheduled to revert to 5 percent beginning July 2011.
https://lao.ca.gov/handouts/transportation/2011/Trans_Funding_Overview_02_28_11.pdf

^[PDF] Options for Increasing State Funding for Trans.indd

The Legislature could increase taxes or fees to generate additional funding for transportation programs. In particular, as shown in the fi gure on the next page, the Legislature could increase one or more of the state’s existing taxes and fees on fuels or vehicles (such as the excise tax on gasoline).  Use Other Existing State Revenues.
https://lao.ca.gov/handouts/transportation/2017/Options-for-Increasing-State-Funding-Trans-012417.pdf

^[PDF] ALTERNATIVE PUBLIC TRANSPORTATION FUNDING FOR LOS ANGELES COUNTY

As noted above, a payroll tax would impact salary and wage earners without taxing other income. In contrast to an income tax, it would not provide allowances for exemptions or deductions. For example, an employee earning $20,000 annually would be taxed $100 for each one-half percent increment of tax applied.
https://lao.ca.gov/reports/1979/01_alternitive_public_transportation_funding_for_los_angeles_county.pdf

^[PDF] THE ECONOMIC AND FISCAL IMPACTS OF CALIFORNIA'S AIRCRAFT GROUND TIME EXEMPTION

The aircraft ground time exemption provided in Chapter 1169 Will result in a property tax savings to the airlines of about $3.5 mil- lion in 1979-80. The tax loss to local government is reimbursed by the state. 2.
https://lao.ca.gov/reports/1979/02_fiscal_impacts_of_californias_aircraft_ground_time_exemption.pdf