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[PDF] Funding for Trial Courts In the Current Year

For example, based on partial month data, it appears that personal income tax withholding payments will exceed the es- timate by a significant margin. Contact-Brad Wil/iams-{916) 324-4942
https://lao.ca.gov/reports/1996/update_california_11-1996.pdf

[PDF] Economic and Revenue Developments

As indi- cated in Figure 1, the state is expected to collect nearly $6.3 bill ion this month, including $2.4 billion from payments on final income tax returns for 1996. April is also a critical revenue month because it is a quarterly estimated pay- ment month for personal and corporate income tax filers.
https://lao.ca.gov/reports/1997/update_california_4-1997.pdf

[PDF] Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings

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 6 EVALUATING THE SALE-LEASEBACK Sale-leasebacks are fairly common in the pri- vate sector because the transaction can provide opportunities for companies to decrease their tax liability, improve their balance sheet, or gain capital to reinvest in the company.
https://lao.ca.gov/reports/2010/edu/sale_leaseback/sale_leaseback_042710.pdf

[PDF] AB32: Analysis of the Net Impact On California Jobs

.  How specifically a state cap-and-trade program is structured by the Legisla- ture, including how any revenues collected might be used to support pro- grams or reduce taxes in a way that could lead to job growth.  Decisions by other states regarding their own climate-related policies, which can affect the cost-effectiveness of AB 32’s SP measures due to spillovers and
https://lao.ca.gov/reports/2010/rsrc/ab32_impact/ab32_impact_030410.pdf

[PDF] AB 32 Letter to Assembly Member Logue Regarding Evaluation of the ARB's Updated Economic Analysis

.)  On the negative side, the impacts of the recent recession and rising unem- ployment generally are not included in the CRA model, and the model has fewer, more aggregated industries and a less complete model of California’s government sectors and state tax code than E-DRAM does.  The CRA did perform sensitivity analyses involving the costs of alternative fuels and on economic growth assumptions for the state.
https://lao.ca.gov/reports/2010/rsrc/ab32_logue_061610/ab32_logue_061610.pdf

[PDF] Preliminary Analysis of the 2011-12 Budget Conference Committee Tax Swap Proposal

In this letter, we will (1) discuss some of the key assumptions for our analysis of the tax swap, (2) provide our estimates of the effects the tax swap, and (3) suggest some alternatives to elements of the tax swap.
https://lao.ca.gov/reports/2010/tax/tax_swap/tax_swap_081210.pdf

[PDF] Cal Facts

Of other major states, only New York’s tax burden was considerably higher.  A surge of income taxes from capital gains in 2007-08 may have exaggerated somewhat the differences shown in tax burdens between California and states with no personal income tax, such as Florida, Texas, Nevada, and Washington. $2 4 6 8 10 12 14 16 New York
https://lao.ca.gov/reports/2011/calfacts/calfacts_010511.pdf

[PDF] California's Unemployment Insurance Program: Gaining Insight Through Interstate Comparisons

Each state selects both a taxable wage base (the portion of annual wages paid to covered workers which are subject to UI taxes) and the tax rates to be applied to the taxable wage base. For this reason, both taxable wage bases and UI tax rates vary significantly across states.
https://lao.ca.gov/reports/2011/ssrv/ui_comparison/ui_comparison_101311.pdf

[PDF] School District Fiscal Oversight and Intervention

For example, many districts issue certificates of participation to finance facility projects or issue tax and revenue anticipation notes to meet their cash flow needs. The COE determination provides an additional layer of oversight to ensure that school districts do not issue debt that is unlikely to be repaid.
https://lao.ca.gov/reports/2012/edu/school-district-fiscal-oversight-and-intervention/school-district-fiscal-oversight-and-intervention-043012.pdf

[PDF] The 2013-14 Budget: Overview of the May Revision

The federal budget deficit has declined due to recent tax increases (including the end to the payroll tax cut and higher taxes for high-income individuals adopted as part of the “fiscal cliff ” agreement in January), spending reductions, economic growth, and recent growth in the stock market (which affects federal capital gains taxes).
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.pdf