1996-97 Budget Perspectives and Issues: Perspectives on State Revenue

Optional Local Tax Rates. Local governments are authorized to levy additional local sales taxes for a variety of purposes. Most optional taxes are levied on a county-wide basis, primarily for transportatio n.
https://lao.ca.gov/analysis_1996/p963.html

1996-97 Perspectives and Issues: Major Expenditure Proposals in the 1996-97 Budget

As we discuss in the K-12 section, Proposition 98 funding will depend on the growth in General Fund tax revenues, and the Legislature's action on the Governor's proposed tax cut. Our revenue estimates for 1996-97 indicate that the amount actually available to the community colleges could exceed the amount proposed in the budget by $47 million (with a tax cut) to $78 million (with no tax cut).
https://lao.ca.gov/analysis_1996/p964-2.html

1996-97 Perspectives and Issues: The Governor's Tax Reduction Proposal

Reduce income tax rates by a smaller percentage Provide some marginal tax rate relief at less impact on the rest of the budget. Reduce other tax rates, such as the sales tax Expand tax base while lowering tax rates, at no overall cost to taxpayers Expand the sales tax to services and reduce the sales tax rate.
https://lao.ca.gov/analysis_1996/p965-1.html

LAO Analysis of the 1997-98 Budget BillJudiciary and Criminal Justice, Departmental Issues Part I

In April 1996, our office published Reforming the Prison Industry Authority , a report which analyzed the performance of the 14-year-old correctional industry program, and recommended its privatization as an independent, nonprofit, tax-exempt organization modeled after the Prison Rehabilitative Industries and Diversified Enterprises Inc. of Florida.
https://lao.ca.gov/analysis_1997/crim_justice_depts1-b_anal97.html

1997-98 Budget Analysis: Welfare Reform in California--A Welfare-to-Work Approach

This is primarily becaus e recipients who lose the disregard would still retain a significant financial benefit from continuing to work (for example, from the Earned Income Tax Credit [EITC], which provide s a tax reduction or refundable credit for low-income working persons).
https://lao.ca.gov/analysis_1997/part5a_welfare_to_work_pi97.html

LAO Analysis of the 1997-98 Budget Bill Perspectives and Issues Part I, State Fiscal Picture

LAO Analysis of the 1997-98 Budget Bill Perspectives and Issues Part I, State Fiscal Picture Bank and corporation rate reduction and federal conformity -$93 Federal Internal Revenue Service tax offset program 85 a California State University and University of California.
https://lao.ca.gov/analysis_1997/part_1_fiscal_picture_pandi97.html

1998-99 Perspectives and Issues: Taking Advantage of New Federal Higher Education Tax Credits

State programs would, in effect, "capture " much of the after-tax benefit provided to students and parents by the tax credits. Many students would pay either the same or less, after taxes, than they have in recent years, b ut part-time and higher-income students could pay substantially more.
https://lao.ca.gov/analysis_1998/p_and_i_1998/part_5a_highered_taxcredits_pandi98.html

^[PDF] LAO 1998 Budget Analysis: General Government Chapter

This new pro- curement process was successfully employed for a major project at the Franchise Tax Board. Although it may seem as though starting over on SACSS will take longer than transferring an existing technology to California, such a conclusion is not necessarily accurate.
https://lao.ca.gov/analysis_1998/pdfs_anl98/general_govt_anl98.pdf

^[PDF] LAO 1998 Budget Analysis: Health and Social Services Chapter

Proposition 99, the Tobacco Tax and Health Protection Act of 1988, established a surtax on cigarettes and tobacco products. The proposition provides that the revenues from the surtax are to be distributed to six accounts within the Cigarette and Tobacco Products Surtax Fund (C&T Fund), according to specified percentages, and further provides that expenditures from each account must be for specific kinds of activities.
https://lao.ca.gov/analysis_1998/pdfs_anl98/health_ss_anl98.pdf

^[PDF] LAO 1998 Perspectives and Issues: Perspectives on the Economy and Demographics

For example, the strength of California’s economy is the single most important determinant of the levels of collections from personal income taxes, sales and use taxes, and corporate income taxes. Similarly, California’s population and economic trends affect spending in many of the state government’s key program areas, including health and social services, education, and youth and adult corrections.
https://lao.ca.gov/analysis_1998/pdfs_pandi98/part2_economy_pandi98.pdf