^[PDF] Taxes [V-3]

Local governments may impose or increase taxes (other than the base 1 percent ad valorem property tax) subject to the approval of their local voters. If the local government proposes to use the tax proceeds for general purposes (a “general tax”), the tax requires approval by a majority of local voters.
https://lao.ca.gov/ballot/2009/090845.pdf

California's Economy and Taxes

California's Economy and Taxes Evaluating Tax Policy Changes in the Governor's Budget February 22, 2024 The Governor ’s budget includes several proposed tax policy changes. We recommend approving proposals to eliminate certain tax expenditures for fossil fuel companies and conform to federal law on tax deductions for open space and historical preservation.
https://lao.ca.gov/LAOEconTax?tagId=57

^[PDF] Cal Facts

Of other major states, only New York’s tax burden was considerably higher.  A surge of income taxes from capital gains in 2007-08 may have exaggerated somewhat the differences shown in tax burdens between California and states with no personal income tax, such as Florida, Texas, Nevada, and Washington. $2 4 6 8 10 12 14 16 New York
https://lao.ca.gov/reports/2011/calfacts/calfacts_010511.pdf

^[PDF] The 2022-23 Budget: Special Education Proposals

Allocating funding directly to LEAs could also affect partnerships with county mental health programs. The state has provided $235 million one-time and $10 million ongoing funding for school-county mental health partnerships since 2019-20.
https://lao.ca.gov/reports/2022/4494/special-education-proposals-012522.pdf

Addressing the State's Long-Term Inmate Population Growth

The st ate currently leases 750 beds at the Santa Rita jail in Alameda County. The CDC also recently entered into a ten-year lease agreement for an additional 900 beds at the Pitchess Det ention Center in Los Angeles County.
https://lao.ca.gov/1997/052097_inmate_pop_growth/pb052097_addressing_inmate_pop.html

^[PDF] 1966 Budget Analysis: Health and Welfare

.,_____________ $9,946,707 GENERAL PROGRAM STATEMENT The Department of Mental Hygiene has primary responsibility for the state's tax-supported programs for prevention of mental illness and the care and treatment of persons suffering from mental illness as well as for the major tax supported programs of prevention, care and treat- ment of mental retardation.
https://lao.ca.gov/analysis/1966/10_health_1966.pdf

^[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] 1961 Budget Analysis: Fiscal

The Franchise Tax Board spends about the same amount on field audits for both taxes ($809,000 for personal income tax and $832,000 for franchise tax) although the franchise tax audits are almost three times as productive. 2.
https://lao.ca.gov/analysis/1961/09_fiscal_1961.pdf

^[PDF] A Ten-Year Perspective: California Infrastructure Spending

That is, for any given level of state revenues, each new dollar of debt service comes at the expense of a dollar that could be allocated to another program area, whether education, health, social services, or tax relief.
https://lao.ca.gov/reports/2011/stadm/infrastructure/infrastructure_082511.pdf

An Overview of California's Research and Development Tax Credit

California and Federal Corporate Tax Liabilities for a Hypothetical California Firm a (In Thousands) State and Federal Tax Liability Without RDC State taxable income State tax liability without RDC 486 State and Federal Tax Liability With RDC State taxable income State tax liability with RDC — Net Value to Firm
https://lao.ca.gov/2003/randd_credit/113003_research_development.html