^[PDF] Summary of Recommended Legislation

Clearly, tax audits by the Internal Rev- enue Service and the Franchise Tax Board appear to provide more effective regulatory control over tax preparers by means of penalty assessments than does the program.
https://lao.ca.gov/reports/1987/02_87_summary_of_recommended_legislation%20.pdf

^[PDF] Overview-of-Proposition-98-Budget-Proposals-022415

Overview-of-Proposition-98-Budget-Proposals-022415 Change From 2014-15 Amount Percent Preschool $507 $664 $657 -$8 -1% K-12 Education General Fund $38,005 $41,322 $41,280 -$43 — Local property tax revenue 13,671 14,184 16,068 1,885 13 Subtotals ($51,675) ($55,506) ($57,348) ($1,842) (3%) California Community Colleges General Fund $4,235 $4,581 $5,002 $421 9% Local property
https://lao.ca.gov/handouts/education/2015/Overview-of-Proposition-98-Budget-Proposals-022415.pdf

^[PDF] An Overview of the Governor's Realignment Proposal

.  Provided counties with dedicated funds (sales tax and vehicle license fee monies).  Trial Court Realignment (1997 and Later Years)  Shifted responsibility for operation of trial courts from counties to the state.  Juvenile Justice (Mid-1990s to Today)  Shifted responsibility for housing and supervising more serious juvenile offenders from state to counties.  2011-12
https://lao.ca.gov/handouts/state_admin/2011/Gov_Realignment_2_14_11.pdf

^[PDF] Ballot Label Fiscal Impact: Potential decrease in state income

Ballot Label Fiscal Impact: Potential decrease in state income tax revenues from farm businesses, likely not more than several million dollars annually. State costs up to $10 million annually to enforce the measure.
https://lao.ca.gov/ballot/2018/prop12-110618.pdf

^[PDF] Overview of the Governor’s 2017-18 Budget Proposal for Assembly Budget Subcommittee No. 3

.  Funding would come from a mix of sources, including a new $65 vehicle registration tax, increases to gasoline and diesel excise taxes, and cap-and-trade auction revenues.  Revenues would be distributed through complex formulas to partially address a mix of transportation challenges, such as aging highway infrastructure and increased goods movement.  LAO
https://lao.ca.gov/handouts/resources/2017/Budget-Proposal-Overview-030817.pdf

LAO 2004 Budget Analysis: Food Stamps Program

Research done a t the University of California and elsewhere indicates that individuals with income low enough to be eligible for food stamps would, on average, spend about 45  percent of their income on goods for which they would pay sales tax.
https://lao.ca.gov/analysis_2004/health_ss/hss_20_foodstamps_anl04.htm

^[PDF] An Overview of the Governor's Realignment Proposal

. „ Provided counties with dedicated funds (sales tax and vehicle license fee monies). ; Trial Court Realignment (1997 and Later Years) „ Shifted responsibility for operation of trial courts from counties to the state. ; Juvenile Justice (Mid-1990s to Today) „ Shifted responsibility for housing and supervising more serious juvenile offenders from state to counties. ; 2011-12
https://lao.ca.gov/handouts/localgov/2011/Overview_Realignment_Proposal_012611.pdf

Supplemental Report of the 2004 Budget Act

The Board of Equalization (BOE) shall provide to the Chair of the Joint Legislative Budget Committee (JLBC) and chairs of the fiscal committees of the Legislature by December 1, 2004, a report that provides an analysis of methodological approaches to allocating the administrative costs of collecting the sales and use tax and the transactions and use tax among and
https://lao.ca.gov/2004/supp_report/supp_rpt_2004_budget_act.htm

^[PDF] The 2012-13 Budget: Cap-and-Trade Auction Revenues

In November 2010, voters approved Proposition 26, which expanded the definition of what constitutes a tax and a tax increase so that more proposals would require approval by two-thirds of the Legislature (or, in some cases, by local voters).
https://lao.ca.gov/analysis/2012/resources/cap-and-trade-auction-revenues-021612.pdf

LAO Publications

This report also discusses how new federal tax changes may affect state revenues and reasons why we believe there coul d be more resources available in May. Format:
https://lao.ca.gov/Publications?publicationType=2