^[PDF] The Governor's Tax Proposal

In both cases, revenues would decline and the progressivity of California's overall tax structure would change. to the Governor's Tax Altering the Personal Income Tax Bracket Structure Broadening Tax Bases Modifying or Eliminating Existing TEPs Broadening the tax base in order to lower tax rates
https://lao.ca.gov/reports/1995/the_governors_tax_plan.pdf

Judicial Branch Actions Responding to COVID-19

May 6, 2020 - The judicial branch consists of (1)  statewide courts (the Supreme Court and Courts of Appeal), (2)  local trial courts in each of the state ’s 58 counties, and (3)  statewide entities of the judicial branch (the Judicial Council, the Judicial Council Facility Program, and the Habeas Corpus Resource Center).
https://lao.ca.gov/Publications/Report/4227

^[PDF] The Department of Tax and Fee Administration, the State Board of Equalization, and the Office of Tax Appeals

Before 2017, BOE administered the sales and use tax and dozens of smaller tax and fee programs. Franchise Tax Board (FTB) Administers Personal Income Tax and Corporation Tax. FTB administers personal income and corporate taxes and is headed by a three‑member board: the State Controller, the Director of Finance, and the Chair of the BOE.
https://lao.ca.gov/handouts/state_admin/2022/The-Department-of-Tax-and-Fee-Administration-the-State-Board-of-Equalization-and-the-Office-of-Tax-Appeals-032222.pdf

^[PDF] Other Possible Revenue Sources for Medi-Cal and Developmental Services

Changes to Tax Credits and Other Tax Expenditures
https://lao.ca.gov/handouts/health/2015/Other-Possible-Revenue-Sources-Medi-Cal-Developmental-Services-070915.pdf

LAO 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.aspx

^[PDF] The 2020-21 Budget: Taxation of E-Cigarettes

• How would the tax rate affect e-cigarette use? • How would the tax rate affect other outcomes, such as cigarette smoking? • How would the tax rate affect compliance with the tax? • How would the tax interact with other state and federal policies?
https://lao.ca.gov/reports/2020/4171/ecigarette-taxation-022420.pdf

Analysis of the 1995-96 Budget Bill: How Will the Economy Be Affected?

These options wo uld also redistribute the tax burden. In both cases, revenues would decline and the progressivity of California's overall tax structure would change. Broadening the tax base in order to lower tax rates also could be considered, such as a value- added tax (VAT) or a similar consumption-based tax.
https://lao.ca.gov/analysis_1995/pt5-a4.html

Initiative Analyses

File No. 2005-001 The Fair Competition and Taxpayer Savings Act This measure amends the State Constitution to allow the state and all other governmental entities (including counties, cities, special districts, and school districts) to contract with “qualified” (not defined in the measure) private entities for any service, except police and fire protection services, when the governing body determines the “public interest will be better served.”
https://lao.ca.gov/BallotAnalysis/Initiatives?page=60

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 3)

Background on State Taxes Corporation Tax The state levies a corporation tax (CT) on net earnings of businesses operating within California. For California corporations, net income is taxed at the rate of 8.84  percent.
https://lao.ca.gov/ballot/2005/050102.htm

^[PDF] State Taxation

Other Taxes Oil Severance Tax. Most states that tax businesses in extractive industries—such as mining and oil drilling—do so on the basis of the quantity or value of raw material extracted from the ground.
https://lao.ca.gov/ballot/2005/050102.pdf