Preparing for the Next Round of Budget Adjustments: How Education Might Fare [Publication Details]

Oct 14, 2009 - Presented to: Orange County School Boards Association and Association of California School Administrators, Region XVII
https://lao.ca.gov/Publications/Detail/2123

The MCO Tax: A Flat Versus Tiered Structure [Publication Details]

Aug 18, 2015 - The MCO Tax: A Flat Versus Tiered Structure [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/3295

^[PDF] Volatility of the Personal Income Tax Base

In general, California chooses to tax most, but not all, elements of BEA personal income, and it also chooses to tax some types of income not included in the BEA personal income measure. PIT Does Not Tax Some Elements of Personal Income.
https://lao.ca.gov/reports/2017/3548/Volatility-of-PIT-030817.pdf

Legislative Analyst's Office: Recent Economy and Taxes Publications

The 2023-24 Budget: California's Film Tax Credit This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/laoapp/rss/LAORSSFeedNew.aspx?laofeed=14

^[PDF] Informational Hearing on Tax Expenditures

There are more than 80 TEPs relating to income taxes. Of these, Personal Income Tax (PIT) TEPs total over $35 billion, while Cor- poration Tax (CT) TEPs total over $4 billion (see pages 2 and 3). The Sales and Use Tax (SUT) has about 95 TEPs worth over $9 billion (see page 4).
https://lao.ca.gov/handouts/Econ/2008/Tax_Expenditures_02_27_08.pdf

LAO Economy and Taxes

The purpose of this primer is to address these and other tax-related questions, so as to aid policymakers and other interested parties in their tax-related deliberations and decision making. Report The Governor’s Tax Proposal Format: HTML February 21, 2007 - The budget contains two tax-change proposals.
https://lao.ca.gov/Policy-Areas?areaId=8&category=0&year=0&page=12

The 2011-12 Budget: Should California End Redevelopment Agencies? [Publication Details]

Feb 8, 2011 - Program critics counter that it diverts property tax revenues from core government services and increases state education costs. The Governor’s budget includes a plan for dissolving redevelopment agencies and distributing their funds (above the amounts necessary to pay outstanding debt) to other local agencies.
https://lao.ca.gov/Publications/Detail/2440

Proposition 98 Multiyear Forecast Under LAO Revenue Estimates [EdBudget]

May 23, 2017 - Proposition 98 Multiyear Forecast Under LAO Revenue Estimates [EdBudget]     a Outlook reflects LAO estimates of General Fund revenue, local property tax revenue, and other Proposition 98 inputs. Outlook also assumes the state adopts the Governor's proposal to (1) provide $433 million above the guarantee in 2015-16, (2) notwithstand the Test 3 supplement from 2016-17 through
https://lao.ca.gov/Education/EdBudget/Details/31

^[PDF] Relating to certain provisions of the California personal income tax

For tax year 2002, the standard deduction is $6,008 for married-filing-joint taxpayers and $3,004 for single taxpayers. For taxpayers who instead choose to itemize their deductions (because this would result in additional tax savings), various specific deductions may be claimed to reduce the amount of tax that the taxpayer owes.
https://lao.ca.gov/ballot/2003/030429.pdf

2003 Initiative Analysis: Parental Approval of Specified Sexual Instruction.

For tax year 2002, the standard deduction is $6,008 for married-filing-joint taxpayers and $3,004 for single taxpayers. For taxpayers who instead choose to itemize thei r deductions (because this would result in additional tax savings), various specific deductions may be claimed to reduce the amount of tax that the taxpayer owes.
https://lao.ca.gov/ballot/2003/030429.htm