2005 Initiative Analysis: California Minimum Wage Initiative

Speci fically: To the extent that higher wage costs reduced business profits, personal income taxes and corporate tax receipts would decline. This is significant because the average incom e tax rate on foregone business profits would generally be higher than the personal income tax rate on minimum wage employees’ wage increases.
https://lao.ca.gov/ballot/2005/050074.htm

^[PDF] Urban Tribal Casinos

For instance, to the extent that casinos result in increased taxable economic activity (above what otherwise would have occurred), state and local governments receive increased tax revenues (from the income, sales, and property taxes, for example).
https://lao.ca.gov/ballot/2005/050137.pdf

2005 Initiative Analysis: The Worker Empowerment Act (version 3)

Increased costs may reduce bu siness profitability, thereby decreasing income tax revenues. Partially offsetting this decrease could be a gain in the gross premiums tax paid by insurance companies. The net ef fect of these impacts is not possible to estimate.
https://lao.ca.gov/ballot/2005/051007.htm

^[PDF] Community College Governance

About two-thirds of the funding that supports community college programs is state General Fund support and local property tax revenues that are counted towards the state Proposition 98 spending total.
https://lao.ca.gov/ballot/2006/060672.pdf

^[PDF] The Voter's Right to Protect Marriage Initiative

(The law affects matters such as the receipt of federal benefits and federal taxes.) State Laws. The State Constitution currently does not define marriage. Under cur- rent California statute, only marriage between a man and a woman is valid and recog- nized.
https://lao.ca.gov/ballot/2007/070509.pdf

^[PDF] Medical expense tax deduction

Background The state levies a personal income tax (PIT) on the California income of individuals. The sum total of all of a taxpayer’s income from all sources is known as total income. Taxpayers are allowed to deduct certain expenses (known as “above-the-line” deduc- tions) from this amount.
https://lao.ca.gov/ballot/2007/070808.pdf

^[PDF] The McCauley-Rooker Wealth Tax and Oceans Preservation Act (version 3) (Amendment #1-NS)

The measure institutes a state wealth tax levied on the net assets of individuals with values in excess of about $40 million as of January 1, 2008. The wealth tax would be based on the tax rates established by the federal estate tax, which has a progressive structure and whose top rate in calendar year 2007 is 45 percent.
https://lao.ca.gov/ballot/2007/070842.pdf

^[PDF] Taxpayer Protection Act of 2008

Nonprofit and similar types of or- ganizations, however, are authorized to make political contributions (subject to reporting requirements, contribution limits, and federal tax status). Some of these organizations re- ceive dues or other voluntary payments from state or local government entities.
https://lao.ca.gov/ballot/2007/070857.pdf

^[PDF] The California Renewable Energy and Clean Alternative Fuel Act

State and Local Taxes and Local Vehicle License Fee (VLF) Revenues. State and local governments levy a number of taxes, including the sales and use tax (SUT). The SUT is levied on the final purchase price of tangible personal items, with a number of specified exemptions.
https://lao.ca.gov/ballot/2007/070978.pdf

^[PDF] Cultivation, possession, and sale of marijuana. Version 7

In addition, the state could also receive revenue from excise taxes, if such taxes were enacted by the Legislature. However, since the measure prohibits sales and use taxes on medical marijuana products, these revenues would be partially offset by the loss of sales tax currently collected on medical marijuana sales.
https://lao.ca.gov/ballot/2015/150667.pdf