LAO 2004 Budget Analysis: Food Stamps Program

Research done a t the University of California and elsewhere indicates that individuals with income low enough to be eligible for food stamps would, on average, spend about 45  percent of their income on goods for which they would pay sales tax.
https://lao.ca.gov/analysis_2004/health_ss/hss_20_foodstamps_anl04.htm

LAO 2004 Budget Analysis: Funding for Transportation Programs

Only direct tolls for road use are closer to a user fee for driving than the gas tax. Simple to Collect. Collection of the gas tax is relatively efficient. Drivers are not inconvenienced, as they pay the tax whenever they stop for fuel.
https://lao.ca.gov/analysis_2004/transportation/trans_02_cc_funding_anl04.htm

Highlights of the 2005-06 Analysis

In order to provide long-term transportation funding stability while freeing up General Fund revenue for oth er purposes, we continue to recommend (1)  the repeal of Proposition  42, (2) an increase of the gas tax to generate an amount of funding equivalent to Proposition  42, and (3) adjusting the gas tax for inflation.
https://lao.ca.gov/analysis_2005/05-06_budget_highlights.htm

^[PDF] 05-06_budget_highlights

In order to provide long-term transportation funding stability while freeing up General Fund revenue for other purposes, we continue to recommend (1) the repeal of Proposition 42, (2) an increase of the gas tax to generate an amount of funding equivalent to Proposition 42, and (3) adjusting the gas tax for inflation.
https://lao.ca.gov/analysis_2005/05-06_budget_highlights.pdf

^[PDF] Highlights of the 2005-06 Perspectives & Issues

PART III—PERSPECTIVES ON STATE REVENUES The current strength in the economy is translating into solid growth in receipts from the state’s taxes—particularly the corporate tax and personal income tax.
https://lao.ca.gov/analysis_2005/2005_pandi/highlights/pandi_highlights_022205.pdf

LAO 2005 Budget Perspectives and Issues: Perspectives on State Revenues

Estate Tax Phased Out. Our forecast includes the impact on the state of a provision included in the federal tax reduction package enacted in the spring of 2001 which is resulting in the phase out of revenues from California's "pick-up " estate tax.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_3_anl05.htm

LAO 2005 Budget Perspectives and Issues: An Overview of State Expenditures

The SAL places an "upper bound " on the amount of tax proceeds that the state can spend in any given year and grows annually by a population and cost-of-living factor. Most state appropriations are subject to the SAL; however, certain appropriations are exempt —including those for subventions to schools and local governments, capital outlay, and tax relief.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_4a_anl05.htm

LAO 2005 Budget Perspectives and Issues: Transportation Funding Instability Continues

From 1998-99 through 2005-06, however, inflation-adjusted state gas tax revenues are projected to decline 8  percent while vehicle-miles traveled increase by more than 16  percent. The decline in the real value of the gas tax means that the costs of the things the gas tax is used to buy are increasing faster than the gas tax revenue.
https://lao.ca.gov/analysis_2005/2005_pandi/pi_part_5_4_trans_funding_anl05.htm

LAO 2005 Budget Analysis: Accessing Federal Funds For Prenatal Services

The prenatal services availabl e through this program are primarily supported with tobacco tax revenue generated under Proposition  99. Through Medi-Cal, undocumented immigrants receive prenatal, delivery, and post partum services.
https://lao.ca.gov/analysis_2005/Health_ss/hss_02_cc_prenatal_anl05.htm

LAO 2005 Budget Analysis: K-12 Introduction

Thus, the growth in local property tax revenues in 2005-06 is only $401  million (3.6  percent). Proposed Reductions in Non-Proposition  98 Spending. The budget proposes to decrease non-Proposition  98 funding for K-12 by a net of $723  million in 2005-06.
https://lao.ca.gov/analysis_2005/education/ed_05_K12_Intro_anl05.htm