^[PDF] (Analysis, page F-130.)  Improving Tax Gap

(Analysis, page F-130.)  Improving Tax Gap Activities. Our alternative builds upon the Governor’s proposals to increase tax collection and enforcement. We redirect resources away from Board of Equalization activities which have low revenue benefits per dollar spent and towards the Franchise Tax Board.
https://lao.ca.gov/analysis_2008/highlights/pandi_highlights_022108.pdf

Focus Budget 1995

The budget assumes enactment of federal legislation to collect delinquent state taxes from federal tax refunds and includes additional revenues from enhanced audit and collection activities by the state's tax agencies.
https://lao.ca.gov/1995/080495_budget_highlights/fc080495.html

1996-97 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 Governor'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.html

^[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] 2011 Realignment: Addressing Issues to Promote Its Long-Term Success

Instead, the budget reallocates $5.6 billion of state sales tax and state and local VLF revenues for purposes of realignment in 2011-12. Specifically, the Legislature approved the diversion of 1.0625 cents of the state’s sales tax rate to counties.
https://lao.ca.gov/reports/2011/stadm/realignment/realignment_081911.pdf

Common Claims About Proposition 13 [Publication Details]

Sep 19, 2016 - Proposition 13 was a landmark decision by California’s voters in June 1978 to limit property taxes. Today, there are many questions about the impacts of these changes. This report examines some of these questions and which of them can be answered by the data available. Also see the companion videos for this report.
https://lao.ca.gov/Publications/Detail/3497

The 2017-18 Budget: The Board of Equalization [Publication Details]

Mar 7, 2017 - In this analysis, we discuss three aspects of the State Board of Equalization’s (BOE’s) budget: (1) resources redirected to board members; (2) the administration’s 2017-18 budget proposal for BOE’s major IT project; and (3) the administration’s 2017-18 budget proposals for BOE’s tobacco tax and licensing programs.
https://lao.ca.gov/Publications/Detail/3609

The 2015-16 Budget: California Spending Plan [Publication Details]

Oct 19, 2015 - Each year, the Legislative Analyst's Office publishes its Spending Plan publication to summarize the state's annual budget. Passed in June 2015, with various amendments later during the year's legislative session, the state's 2015-16 spending plan includes a large increase in funding for schools and community colleges.
https://lao.ca.gov/Publications/Detail/3302

The 2015-16 Budget: California Spending Plan

Oct 19, 2015 - The budget also includes $2 million to provide a 1.02 percent COLA for four categorical programs: (1) CalWORKs Student Services, (2) Disabled Students Programs and Services, (3) Extended Opportunity Programs and Services (EOPS), and (4) Child Care Tax Bailout (which supports campus child care centers that serve as teaching labs for early childhood education students).
https://lao.ca.gov/Publications/Report/3302

Analysis of the 1995-96 Budget Bill: Major Expenditure Proposals in The 1995-96 Budget

This is defined as the 1986-87percentage of General Fund tax revenues provided to K-14 education (as adjusted by property tax shifts that have occurred in the 1990s). Test 2--Maintenance of Prior-Year Funding Levels.
https://lao.ca.gov/analysis_1995/part4-B.html