^[PDF] Reconsidering the Optional Single Sales Factor

In response to differing state formulas, firms have an incentive to use tax planning to minimize their overall state tax bill. The three-factor apportionment framework comes from the Uniform Division of Income for Tax Purposes Act (UDITPA) that most states adopted following a 1957 meeting of the Na- tional Conference of Commissioners on Uniform State Laws.
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf

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A proposed extension of the MCO tax described above, still under consideration by the Legislature, would provide an equivalent amount of money for the support of HFP in 2011-12. Shift of Programs From MRMIB to DHCS.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.pdf

^[PDF] An Analysis of Court School Cost Pressures

Especially given research suggests a longer school day can improve academic outcomes for at-risk students, there is no clear reason why county community and county court schools would not benefi t from such funding.
https://lao.ca.gov/reports/2011/edu/court_school_cost/An_Analysis_of_Court_School_Cost_Pressures_051011.pdf

^[PDF] How Small Is Too Small? An Analysis of School District Consolidation

Consolidated districts may become too large to qualify for Necessary Small School supplements, categorical program minimum grants, federal Small Rural Schools Achievement Fund grants, or funded direct services from the county office of education. 9 Loss of Excess Property Tax Funding.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

^[PDF] The Master Plan at 50: Guaranteed Regional Access Needed for State Universities

Los Angeles All HS located east to 605 freeway and the Los Angeles County line, west to 405 freeway, south to Highway 42 (Firestone Blvd.), and north to Los Angeles County line. Northridge All HS in main portion of Los Angeles County and Ventura County.
https://lao.ca.gov/reports/2011/edu/regional_access/regional_access_021411.pdf

^[PDF] Analysis of Newly Identified Mandates

On March 24, 2011, based on claims fi led by 17 counties, 50 cities, and 6 special districts for the years 2000-01 through 2008-09, the commission estimated the state’s costs for this mandate to be $4.9 million.
https://lao.ca.gov/reports/2011/stadm/Newly_Identified_Mandates_6_1_11.pdf

^[PDF] Insurance, Income, and Corporation Tax Credits.

Perea 2 April 14, 2011 Tax Credits. The goal of this tax credit program is to provide incentives—through personal income, corporate income, and insurance tax credits—to attract private capital investments that otherwise would not be available to CDFIs.
https://lao.ca.gov/reports/2011/tax/CDFI/CDFI_041411.pdf

^[PDF] High-Speed Rail Is at a Critical Juncture

In contrast to the interstate highway system, which was constructed with the dedication of funding from the federal excise tax on gasoline, federal funding for high-speed rail is not supported by a dedicated revenue stream and therefore must compete with other annual federal funding priorities.
https://lao.ca.gov/reports/2011/trns/high_speed_rail/high_speed_rail_051011.pdf

^[PDF] The 2012-13 Budget: Overview of the May Revision

The May Revision also establishes a uniform block grant rate of $28 per pupil for all local education agencies (districts, charter schools, county offices of education, and community colleges) rather than providing different per-pupil rates for different types of agencies.
https://lao.ca.gov/reports/2012/bud/may_revise/overview-may-revise-051812.pdf

^[PDF] Restructuring California's Adult Education System

(In general, we think counties are a reasonable proxy for a regional approach, though heavily populated counties could be divided into multiple regions, and multiple counties with relatively small populations could be combined into a single region.)
https://lao.ca.gov/reports/2012/edu/adult-education/restructuring-adult-education-120412.pdf