^[PDF] Ask Us First Taxpayer Protection Act of 2010

This has been interpreted to allow measures that do not result in a net increase in state taxes to be adopted by majority vote. For example, a measure that results in higher taxes for some taxpayers but an equal (or larger) reduction in taxes levied on other tax- payers would not result in an aggregate increase in taxes.
https://lao.ca.gov/ballot/2009/090846.pdf

^[PDF] Repeal of Mandatory Vehicle Insurance

Insurance Premium Tax. Under current law, insurance companies doing business in California pay an insurance premium tax in lieu of a state corporate income tax. This tax is based on the amount of insurance premiums the insurer earned in the state each year.
https://lao.ca.gov/ballot/2010/100100.pdf

^[PDF] California Democracy Act

In addition, a reduction in the number of votes required to pass tax increases could make it easier to approve tax increases related to the budget. If the measure resulted in such tax in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2010/100263.pdf

^[PDF] The McCauley Pension Recovery Act

We discuss the impact of the proposed income tax surcharge and the excise tax separately below. Income Tax Surcharge The FTB estimates that the income tax surcharge would generate roughly $15 billion per year.
https://lao.ca.gov/ballot/2010/100325.pdf

^[PDF] Initiative Letter

For example, a reduction in the number of undocumented workers could have the effect of shifting some income from the “underground economy” to the regular economy, resulting in a larger share of activity that is taxed.
https://lao.ca.gov/ballot/2010/100659.pdf

^[PDF] California Deficit Prevention Act

In general, government spending subject to the spending limit is equal to all appropriations funded from the “proceeds of taxes,” except for the types of spending that are specifically exempted. Proceeds of taxes include taxes and the portion of fee revenues that are in excess of the cost of providing fee-based services.
https://lao.ca.gov/ballot/2011/110297.pdf

^[PDF] Foreclosure Modification Act

Often, property tax bills include other types of qualified special taxes or fees, such as parcel taxes. A parcel tax is a flat fee assessed on each parcel rather than on the assessed value of the property.
https://lao.ca.gov/ballot/2011/110462.pdf

^[PDF] Fair Representation and Political Financing Act (FRPFA) of 2012

For example, it is not clear which government positions would be eliminated under the measure‟s requirement that “eliminates and prohibits any and all contractors, or grantees (by those or any other names/titles) who serve in an official or quasi-official managerial/decision making capacity of any „tax supported, or fee-supported, public office‟ and/or who perform any official „government businesses.‟” Oversight Agencies.
https://lao.ca.gov/ballot/2011/110583.pdf

^[PDF] Tax Oil to Fund Education Act

The measure states that the costs of the tax may not be passed on to consumers. New Tax Revenues to Fund Education. The new revenues generated by the proposed severance tax would be dedicated to a state government account to fund various state and local education expenses.
https://lao.ca.gov/ballot/2011/110648.pdf

^[PDF] The Repeal Cannabis Prohibition Act of 2012

The state and local governments would receive additional revenues from taxes and fees from marijuana-related activities allowed under this measure. For instance, state and local governments would receive increased sales tax revenues from the sale of marijuana.
https://lao.ca.gov/ballot/2011/110650.pdf