^[PDF] California's Tax Structure

Negative amounlS reflect tax increases. Net savings equals state savings adjusted for related increases in federal income taxes (resulting from lower itemized deductions). ~ Net tax savings will be less than total state tax savings because federal tax liabilities will rise. ~ A married couple with 2 children and
https://lao.ca.gov/reports/1995/californias_tax_structure.pdf

^[PDF] Selected Exempt Positions and Funding 1995-96

Selected Exempt Positions and Funding 1995-96 Senate Budget and Fiscal Review Subcommittee No.4 Senator Daniel Boatwright, Chair LAO 50 years of seroice ( Selected Exempt Positions and Funding 1995-96 (Dollars in Thousands) State and Consumer Services 6 $532 Controller 2 248 Board of Equalization 9 353 886 Secretary of State 2 187 233 Treasurer 3 246 338 Consumer Affairs 20 1,733 1,733 Consumer
https://lao.ca.gov/reports/1995/selected_exempt_positions_and_funding_1995-96.pdf

^[PDF] The Governor's Tax Proposal

In both cases, revenues would decline and the progressivity of California's overall tax structure would change. to the Governor's Tax Altering the Personal Income Tax Bracket Structure Broadening Tax Bases Modifying or Eliminating Existing TEPs Broadening the tax base in order to lower tax rates
https://lao.ca.gov/reports/1995/the_governors_tax_plan.pdf

^[PDF] Trends in K-12 Education Funding

Increases in the largest fund- ing sources-state funds and local property tax levies-account for $9.2 billion of the $11.7 billion increase. There are significant differences in the percentage increase for K-12 Education Funding By Funding Source and Per ADA Current and Constant Dollars 1986-87 Through 1995-96 state funds (29 percent) and for local property tax
https://lao.ca.gov/reports/1995/trends_in_k-12_education_funding.pdf

^[PDF] Update California: Economic and Revenue Developments

Sales taxes experi- enced the largest gain-up $1 01 million. About $80 million of the $85 million corpora- tion tax gain is related to an audit assessment, of which about $50 million had been expected in June.
https://lao.ca.gov/reports/1995/update_california_6-1995.pdf

^[PDF] Funding for Trial Courts In the Current Year

For example, based on partial month data, it appears that personal income tax withholding payments will exceed the es- timate by a significant margin. Contact-Brad Wil/iams-{916) 324-4942
https://lao.ca.gov/reports/1996/update_california_11-1996.pdf

^[PDF] Reforming California's Juvenile Justice System

Reversing the Property Tax Shifts (April2, 1996). Federal Welfare Reform (H.R. 3734): Fiscal Effect on California (August 21, 1996). Property Taxes: Why Some Local Governments Get More Than Others (August 27, 1996).
https://lao.ca.gov/reports/1997/reforming_californias_juvenile_justice_system.pdf

^[PDF] Economic and Revenue Developments

As indi- cated in Figure 1, the state is expected to collect nearly $6.3 bill ion this month, including $2.4 billion from payments on final income tax returns for 1996. April is also a critical revenue month because it is a quarterly estimated pay- ment month for personal and corporate income tax filers.
https://lao.ca.gov/reports/1997/update_california_4-1997.pdf

^[PDF] The 2011-12 Budget: California's Fiscal Outlook

As we discussed in prior reports, a 2002 federal law phased out estate taxes so that, by 2010, the estate tax was eliminated entirely. In 2011, this provision sunsets so that estate tax laws revert back to 2001 law—which means that tax rates would return to 2001 levels and the state pickup tax is restored.
https://lao.ca.gov/reports/2010/bud/fiscal_outlook/fiscal_outlook_2010.pdf

^[PDF] Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings

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 A N L A O R E P O R T 6 EVALUATING THE SALE-LEASEBACK Sale-leasebacks are fairly common in the pri- vate sector because the transaction can provide opportunities for companies to decrease their tax liability, improve their balance sheet, or gain capital to reinvest in the company.
https://lao.ca.gov/reports/2010/edu/sale_leaseback/sale_leaseback_042710.pdf