^[PDF] Local Government Bankruptcy in California: Questions and Answers

Second, the court cannot compel a locality to sell its assets or increase tax rates in order to raise revenues to meet its obligations. Finally, the local government may not be forced to dissolve or reorganize its governance structure.
https://lao.ca.gov/reports/2012/localgov/local-government-bankruptcy-080712.pdf

^[PDF] Energy Efficiency and Alternative Energy Programs

The CAEATFA has the authority to provide up to $100 million in tax exclusions on an annual basis. As illustrated in Figure 1, roughly $200 million in tax exclusions have been provided to date. EnErgy rEsEarch Finally, the state funds research in the energy sector that focuses on (1) creating greater efficiencies in traditional energy delivery systems and (2) developing new alternative forms of energy.
https://lao.ca.gov/reports/2012/rsrc/energy-efficiency/energy-efficiency-121912.pdf

^[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

In any event, even if the combined state and local tax revenue return is right around $1.00 for every tax credit dollar, the state government’s tax revenue return would by definition be less than $1.00 for every tax credit dollar.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf

^[PDF] The 2013-14 Budget: Overview of the May Revision

The federal budget deficit has declined due to recent tax increases (including the end to the payroll tax cut and higher taxes for high-income individuals adopted as part of the “fiscal cliff ” agreement in January), spending reductions, economic growth, and recent growth in the stock market (which affects federal capital gains taxes).
https://lao.ca.gov/reports/2013/bud/may-revise/overview-may-revise-051713.pdf

^[PDF] In order to implement realignment and achieve improved outcomes

In order to implement realignment and achieve improved outcomes at the local level, the Legislature shifted tax revenues to counties. Funding for the realignment of lower-level offenders is estimated to be about $900 million in 2012-13, growing in subsequent years.
https://lao.ca.gov/reports/2013/crim/criminal-justice-primer/criminal-justice-primer-011713.pdf

^[PDF] Why Have Sales Taxes Grown Slower Than the Economy?

Why Have Sales Taxes Grown Slower Than the Economy? Why Have Sales Taxes Grown Slower Than the Economy? MAC TAylor • l e g i s l A T i v e A n A l y s T • AugusT 5, 2013 SUMMARY The sales and use tax is a major source of revenue for the state and many local governments.
https://lao.ca.gov/reports/2013/tax/Sales-tax/Sales-tax-080513.pdf

^[PDF] The 2015-16 Budget: California's Fiscal Outlook

For subsequent years, we assume the state would have to impose a different tax that does not conflict with federal guidelines for health care-related taxes. Prior to authorization of the MCO tax in 2013-14, the Legislature authorized several similar taxes on Medi-Cal MCOs beginning in 2010.
https://lao.ca.gov/reports/2014/budget/fiscal-outlook/fiscal-outlook-111914.pdf

^[PDF] The 2014-15 Budget: Analysis of the Health Budget

. • Tax on Medi-Cal Managed Care Plans. The budget assumes General Fund offsets of $256 million in 2013-14 and $462 million in 2014-15 from a tax on Medi-Cal managed care organizations (MCOs), known as the MCO tax, that was authorized as part of the 2013-14 budget.
https://lao.ca.gov/reports/2014/budget/health/health-022014.pdf

^[PDF] The 2014-15 Budget: Analysis of the Higher Education Budget

For the community colleges, local property tax revenue and student fee revenue are other main sources of core funding. The Governor’s budget estimates that local property tax revenue will be up $94 million (4 percent) from the current-year level.
https://lao.ca.gov/reports/2014/budget/higher-ed/higher-ed-021214.pdf

^[PDF] The 2014-15 Budget: Analysis of the Human Services Budget

The 2014-15 Budget: Analysis of the Human Services Budget
https://lao.ca.gov/reports/2014/budget/human-services/human-services-022014.pdf