^[PDF] LAO 1996 Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

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 transportation.
https://lao.ca.gov/analysis_1996/p963.pdf

^[PDF] 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 Gover- nor'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.pdf

^[PDF] LAO 1996 Perspectives and Issues: THE GOVERNOR'S TAX REDUCTION PROPOSAL

California's personal income tax rates for 1995 ranged from 1 percent to 11 percent with 8 tax brackets. b Levies a business and occupation tax. Source: Federation of Tax Administrators. Corporate Income Tax Rates.
https://lao.ca.gov/analysis_1996/p965-1.pdf

^[PDF] LAO 1996 Perspectives and Issues: FEDERAL SPENDING IN CALIFORNIA

Earned Income Tax Credit. The Earned Income Tax Credit (EITC) provides a tax credit to working families with low or moderate incomes. The credit is refundable, so that qualifying families receive the full amount of the credit even if it exceeds their tax liability.
https://lao.ca.gov/analysis_1996/p965-4.pdf

1997-98 Budget Analysis, General Government Departments Crosscutting Issues

Based on board priorities for tax compliance, certain accounts receive 100 percent audit coverage over the three-year audit cycle, while other types of accounts can receive, less than 2 percent coverage over the audit cycle.
https://lao.ca.gov/analysis_1997/general_govt_crosscutting_anal97.html

1997-98 Budget Analysis, General Government Departments Part 2

Inappropriate for the Franchise Tax Board to Collect and Enforce Self-Assessments. Under the Act, the secretary of the agency is responsible for the solicitation of information and the initial referendum.
https://lao.ca.gov/analysis_1997/general_govt_depts2-b_anal97.html

LAO Analysis of the 1997-98 Budget BillK-12 Education, Budget Issues, Part II

These funds are provided through a combination of local property taxes (together with other specified revenues) and state aid. For most school districts, the amount of lo cal property taxes received in a year is not sufficient to fund revenue limits.
https://lao.ca.gov/analysis_1997/k12_ed_depts2-a_anal97.html

LAO Analysis of the 1997-98 Budget BillK-12 Education, Budget Issues, Part II

Second, several sources of revenue are used to offset the need for state General Fund support, including federal funds and local property taxes. If actual revenue is different than the budget estimate for 1996-97, an adjustment would likewise be regarded as within the Legislature's intent.
https://lao.ca.gov/analysis_1997/k12_ed_depts2-b_anal97.html

LAO Analysis of the 1997-98 Budget Bill

As a result of increases in the minimum amounts guaranteed to schools in 1995-96 and 1996-97 (due primarily to higher tax revenues and increased ADA), the sta te owes schools $629.5  million more for those years (referred to as "settle-up" funds).
https://lao.ca.gov/analysis_1997/k12_ed_overview_anal97.html

1997-98 Budget Analysis: The Earned Income Tax Credit

1997-98 Budget Analysis: The Earned Income Tax Credit 1997-98 Budget Analysis: Perspectives and Issues February 1997 The Earned Income Tax Credit What Is the EITC? How Does It Affect the Work Incentives and Tax Burden of Lower-Income Workers?  
https://lao.ca.gov/analysis_1997/part5b_earned_income_tax_credit_pi97.html