California's Economy and Taxes

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. We also suggest, in light of the state ’s fiscal situation, seriously considering the proposal to eliminate lenders ’ ability to claim tax deductions or refunds for sales tax payments made with bad debt.
https://lao.ca.gov/LAOEconTax?tagId=57

^[PDF] Jarvis-Simon Homeowners and Renters Tax Relief Act

Bill Lockyer 3 May 23, 2002 Increased Income Tax Revenues The increased homeowners’ exemption would decrease the amount of property taxes paid by homeowners. Consequently, for those homeowners who itemize their income tax deductions, eligible deductions would decline.
https://lao.ca.gov/ballot/2002/020395_INT.pdf

^[PDF] California's Tax System and the Economy

California's Tax System and the Economy Presented To: Senate Committee on Revenue and Taxation California’s Tax System And the Economy 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 LAO 60 YEARS OF SERVICE February 2, 2005 LAO 60 YEARS OF SERVICE 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 February 2, 2005 1 California’s Tax System
https://lao.ca.gov/handouts/revtax/2005/cal_taxsystem_econ_020205.pdf

^[PDF] Tax Oil to Fund Education Act

The measure states that the costs of the tax may not be passed on to consumers. New Tax Revenues to Fund Education. The new revenues generated by the proposed severance tax would be dedicated to a state government account to fund various state and local education expenses.
https://lao.ca.gov/ballot/2011/110648.pdf

^[PDF] Personal Responsibility Act of 1995: Fiscal Effect on California

(Potential state savings of $260 million over five years in relation to the Governor's Budget proposal.) • Unknown potentially significant savings, beginning in 1997-98, from the · required grant reductions to families with children unable to establish paternity. • Potential unknown grant savings, increased General Fund tax revenues, and administrative costs due to the effect of the work requirements.
https://lao.ca.gov/reports/1995/policy_brief_personal_responsibility_act_of_1995_fiscal_effect_on_california.pdf

1996-97 Budget Analysis: Department of Corrections Part II

The state reimburses counties for their cost of temporarily incarcerating parolees in county jails who are held on the grounds that they violated the condition of their parole. The 1996-97 Governor's Budget provides $14.7 million from the General Fund to reimburse counties for these costs.
https://lao.ca.gov/analysis_1996/a96d1a.html

The Problem of Abusive Tax Shelters [Publication Details]

Feb 18, 2004 - The Problem of Abusive Tax Shelters [Publication Details] Perspectives and Issues (Major Analyses) February 18, 2004 The Problem of Abusive Tax Shelters Format: HTML Description: The current level of abusive tax shelters (ATS) activity—and its potential for future expansion—raises significant administrative challenges for FTB and for the continued viability of the state's revenue system.
https://lao.ca.gov/Publications/Detail/1097

2012 Initiative Analysis: College and University Funding and Accountability Act (Amdt 1S)

Tax Increases to Fund Universities. This measure would increase rates of four existing statewide taxes and fees, with the resulting revenue placed in a special fund to be used by UC and CSU. Specifically, the measure states the following: “Taxes increases in automobile registration of $5.00, a 0.20 cent tax increase per pack of
https://lao.ca.gov/ballot/2012/120242.aspx

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Relief Act: Version 2

Since the average statewide property tax rate is 1.067  percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5  million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020229_INT.htm

2002 Initiative Analysis: Jarvis-Simon Homeowners and Renters Relief Act: Version 1

Since the average statewide property tax rate is 1.067  percent of assessed value, the exemption reduces the typical homeowner's taxes by about $75 annually. Over 5  million homeowners currently claim the exemption.
https://lao.ca.gov/ballot/2002/020228_INT.htm