^[PDF] LAO 1997 Budget Analysis: The Governor's Corporate Tax Reduction Proposal Chapter

Comparison of Elements Of the Corporate Tax Structure Corporate Tax Rates California’s Tax Rates Have Generally Declined in Recent Years. Figure 2 provides a history of California’s bank and corporation tax rates The Governor’s Corporate Tax Reduction Proposal 187 Figure 2 History of California Bank and
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.pdf

^[PDF] The MCO Tax: A Flat Versus Tiered Structure

The fi gure below shows the tax tiers and the per unit tax amounts under the Governor’s proposal for 2015-16.  One Alternative—A Flat Tax. Another approach is a fl at tax structure that would impose a uniform tax on each MCO’s member month, with the tax per member month not varying based on the total size of enrollment.
https://lao.ca.gov/handouts/health/2015/MCO-Tax-081815.pdf

California Tax Expenditure Proposals: Sales and Use Tax Introduction

California Tax Expenditure Proposals: Sales and Use Tax Introduction Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Sales and Use Tax Programs--Overview This section provides information on tax expenditure programs (TEPs) associated with the sales and use tax paid by individuals and businesses.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_salestax_overview.html

Analysis of the 1995-96 Budget Bill: How Will Individual Taxpayers Be Affected?

The figure displays both the state tax savings from the rate reduction, and the net tax savings after adjusting for higher federal income taxes. Federal income taxes are increased bec ause, in most cases, lower state tax liabilities reduce the amount of itemized deductions a taxpayer can claim for federal income tax purposes.
https://lao.ca.gov/analysis_1995/pt5-a2.html

^[PDF] The 2022-23 Budget: Analysis of Child Support Program Proposals

A possible fiscal incentive could be structured in many ways, including the establishment of a county share of cost, limiting the use of additional General Fund to support the implementation of cost-effective program changes, or requiring a county match for LCSAs to draw down future General Fund increases.
https://lao.ca.gov/reports/2022/4550/Child-Support-Program-Proposals-021822.pdf

^[PDF] MCO Tax Overview

MCO Tax Overview Presented to: Conference Committee on SB X2 2 and AB X2 1, Second Extraordinary Session Hon. Ed Hernandez, Chair Hon. Rob Bonta, Chair MCO Tax Overview L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E December 1, 2015 LAO 70 YEARS OF SERVICE  Managed
https://lao.ca.gov/handouts/health/2015/MCO-Tax-Overview-120115.pdf

^[PDF] "The National Average School Funding Guarantee and Parental Right to Choose Quality Education Amendment"

County offices of edu- cation would also have additional oversight costs to verify the enrollment data of scholarship-redeeming private schools. We estimate that state and local administration expenses would total in the low tens of millions of dollars annually.
https://lao.ca.gov/ballot/1999/990773_INT.pdf

^[PDF] Revenue Options for the 1990-91 Budget

Together, these taxes accounted for over 90 percent of all state and local tax revenues. Various other levies such as the gross premiums insurance tax, death-related taxes, tobacco and alcoholic beverage taxes, parimutuel horseracing taxes and municipal utility and business taxes accounted for the remainder of California's tax burden.
https://lao.ca.gov/1990/reports/0690_revenue_options_for_the_1990-91_budget.pdf

^[PDF] Tax Expenditure Reporting

Tax Expenditure Reporting Requirements California law defines "tax expenditures" to include all deductions, credits, exclusions, exemptions, and preferential tax rates contained in the state tax structure and in the local property tax.
https://lao.ca.gov/analysis/1979/01_transmittal_overview_1979.pdf

1997-98 Budget Analysis: The Governor's Corporate

Source: Federation of Tax Administrators. The corporate tax rate by itself, however, provides only partial information on the tax burden facing a corporation. Without knowing the nature of the tax base to which a tax rate is applied, and tax credits that may affect final tax
https://lao.ca.gov/analysis_1997/part5c_corporate_tax_proposal_pi97.html