California's Fiscal Forecast 1997-98--Table of Contents

Our fiscal projections reflect current-law spending requirements and tax provisions. They are not predictions of future policy decisions by the Legislature, nor are they our recommendations as to what spending and revenue levels should be.
https://lao.ca.gov/1997/112097_fiscal_outlook/1997_fiscal_outlook_foreword_toc.html

^[PDF] „ Budget Problems Most Commonly Occur as a Result of

„ Budget Problems Most Commonly Occur as a Result of Recessions „ Recession Risk Heightened „ Budget Problems From Most Recessions Are Sizeable Inflation Adjusted, in 2017-18 Dollars (In Billions) Annual Estimated Tax Revenue Losses by Recession -$40
https://lao.ca.gov/handouts/state_admin/2022/Budget-Reserves-080322.pdf

The 2021-22 Budget

In addition to The 2021-22 Budget: California ’s Fiscal Outlook report and the accompanying The 2021-22 Budget: The Fiscal Outlook for Schools and Community Colleges report, several related posts on health and human services, economics and taxes, and other issues will be published in the coming days.
https://lao.ca.gov/Budget?year=2021&subjectArea=outlook

Legislative Analyst's Office

Legislative Analyst's Office Other Government Areas Historical Data Note: Because of many changes over the years (including, but not limited to, changes in the sources of funding for certain state programs, deferrals of scheduled payments and tax collections, and other accounting changes), this data may not provide sufficient information to evaluate trends in general state spending, spending for particular programs, or state revenues.
https://lao.ca.gov/PolicyAreas/state-budget/historical-data

The 2017-18 Budget: Analysis of the Human Services Budget

Feb 28, 2017 - The MCO tax is expected to be effective through 2018-19. Update on the Implementation of Federal Labor Regulations That Affect Home Care Workers In February 2016, the state implemented the new federal labor regulations for IHSS providers following a one-year delay due to federal court action.
https://lao.ca.gov/Publications/Report/3576/2

^[PDF] 2009-10 Budget Analysis Series: Criminal Justice Realignment

Ideally, tax systems are neutral in that they treat similar households and businesses in a simi- lar fashion. This tax policy goal is not evident in California’s taxation of property. Specifically, while all other types of property are taxed at a 1 percent rate, cars and trucks are taxed at a 0.65 percent rate.
https://lao.ca.gov/2009/crim/Realignment_012709/Realignment_012709.pdf

^[PDF] A Primer: Funding Higher Education

A.Primer:.Funding.Higher.Education 42 Interplay of General Fund and Local Property Tax Revenue for California Community Colleges (CCC) Proposition 98 funding is comprised of General Fund support and local property tax revenues.
https://lao.ca.gov/2005/fund_highred/062905_fundng_highred.pdf

MOU Fiscal Analysis: Bargaining Unit 8 (Firefighters)

Jan 23, 2017 - These allowances still would be subject to Medicare payroll taxes paid by the state and employees. In total, the adm inistration estimates that this provision will increase annual state costs by $5.7  million.
https://lao.ca.gov/Publications/Report/3534

1996-97 Budget Analysis: State Administration, Part II

The budget proposal also indicates, however, that the amount of records (in cubic feet) sent to the SRC on an annual basis has not grown with any regularity, and in fact m any records were permanently removed several years ago when the Franchise Tax Board opened its own storage facility.
https://lao.ca.gov/analysis_1996/a96h2.html

^[PDF] 1975 Budget Analysis: Health and Welfare

Fund Balance We recommend that legislation be enacted requiring a higher balance in· the Unemployment Fund for the triggering of the low tax schedule. State law requires that employers be taxed on a low tax rate whenever . the balance in the Unemployment Fund at the end of the calendar year equals or exceeds a ratio of 4.75 percent of taxable wages.
https://lao.ca.gov/analysis/1975/12_health_welfare_1975.pdf