Tax Administration Reforms and Federal Tax Conformity Recommendations [Publication Details]

May 7, 2009 - Tax Administration Reforms and Federal Tax Conformity Recommendations [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/2058

California's Tax Expenditure Programs: Compendium of Individual Programs Overview

This is because the value of the tax provision may vary depending on the taxpayer's marginal tax rate. For example, for income deductions, a djustments, and exclusions, the value of the tax provision will increase along with the marginal tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.html

^[PDF] The McCauley-Rosen Wealth Tax and Oceans Preservation Act

Impact From New Taxes One-Time Increase From the Wealth Tax. The measure would result in a one-time increase in state revenues (realized in 2011-12 and 2012-13) as a result of the establish- ment of the wealth tax.
https://lao.ca.gov/ballot/2009/090802.pdf

Analysis of the 1995-96 Budget Bill: Perspectives on State Revenues

Another is that the basic characteristics of differe nt tax bases and tax rates differ from each other. For example, income taxes and sales taxes are ad valorem taxes, which apply percentage tax rates to dollar tax bases.
https://lao.ca.gov/analysis_1995/part3-a.html

^[PDF] California Cancer Research Act (Version 3)

This measure would increase excise taxes on cigarettes and use these revenues to fund various health research and tobacco-related programs. BACKGROUND Tobacco Taxes Existing Tax Rate. Current state law imposes excise taxes on cigarettes and other to- bacco products.
https://lao.ca.gov/ballot/2009/090811.pdf

^[PDF] Addressing California's Key Liabilities

In 1986, a levee in Yuba County breached, flooding homes and businesses. About 2,600 affected parties filed suit against the state, and in 2003 a state appellate court found the state liable. The state eventually reached a $464 million settlement with the plaintiffs.
https://lao.ca.gov/reports/2014/finance/liabilities/addressing-california-key-liabilities-050714.pdf

LAO 2007 Budget Analysis: Implementation of the Transportation Bond

In order to spur new local funding for transportation, we recommend that the Legislature adopt guidelines that would set aside a portion of SLP grants for cities and counties that establish new fees or tax measures for local transportation purposes.
https://lao.ca.gov/analysis_2007/transportation/tran_03_anl07.aspx

^[PDF] Senior Citizens' Property Tax Assistance is

Senior Citizens' Property Tax Assistance is based upon two factors- property taxes and incomes. As property taxes increase, assistance in- creases proportionately. However; as incomes increase the level of assist- ance declines even though there may have been no change in the hOIll~pwners' "real" income, i.e., purchasing power of money incomes.
https://lao.ca.gov/analysis/1976/06_tax_1976.pdf

LAO 2008 Budget Analysis: Franchise Tax Board (1730)

LAO 2008 Budget Analysis: Franchise Tax Board (1730) Franchise Tax Board (1730) The Franchise Tax Board (FTB) is one of the state ’s two major tax collection agencies. The FTB ’s primary responsibility is to administer corporation tax (CT) programs and —with the assistance of the Employment Development Department —California ’s personal income tax (PIT).
https://lao.ca.gov/analysis_2008/general_govt/gen_anl08010.aspx

California Spending Plan 2002: Chapter 3

Tax Compliance, Enforcement, and Administration The budget agreement approved numerous proposals to increase tax compliance, adopted certain tax enforcement-related provisions, and adjusted downward the interest rate the state pays on tax overpayments.
https://lao.ca.gov/2002/spend_plan_02/0902_spend_plan_chap_3.html