LAO Publications

Loni Hancock, Chair Format: Tax Expenditure Reviews November 16, 2007 - Tax expenditure programs (TEPs) are features of the tax code—including credits, deductions, exclusions, and exemptions—that enable a targeted set of taxpayers to reduce their taxes relative to what they would pay under a “basic” tax-law structure.
https://lao.ca.gov/Publications?page=116&year=0&publicationType=0

^[PDF] California Democracy Act

In addition, a reduction in the number of votes required to pass tax increases could make it easier to approve tax increases related to the budget. If the measure resulted in such tax in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2009/090602.pdf

^[PDF] California Democracy Act

In addition, a reduction in the number of votes required to pass tax increases could make it easier to approve tax increases related to the budget. If the measure resulted in such tax in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2010/100263.pdf

^[PDF] Responsible California State Budget Reform Act

In addition, a re- duction in the number of votes required to pass tax increases could make it easier to approve tax increases related to the budget. If the measure resulted in such tax in- creases, then the state would have greater tax revenues in some years.
https://lao.ca.gov/ballot/2009/090427.pdf

Initiative Analyses

File No. 2005-139 The Tobacco Tax Act of 2006 (Amendment #1-NS) This measure increases the existing excise tax on cigarettes by $2.60 per pack effective January 2007. Existing state law requires the Board of Equalization (BOE) to increase taxes on other tobacco products—such as loose tobacco and snuff—in an amount equivalent to any increase in the tax on cigarettes.
https://lao.ca.gov/BallotAnalysis/Initiatives?page=51

California's Other Budget Deficit: The Unemployment Insurance Fund Insolvency

Firms that pay more in taxes than is paid out to their laid off employees have a positive reserve ratio. When benefits paid out exceed a firm ’s tax payments, the firm has a negative reserve ratio. Firms with high positive ratios pay the lowest taxes while firms with negative ratios pay the highest taxes.
https://lao.ca.gov/reports/2010/ssrv/unemp_ins/ui_102010.aspx

^[PDF] California Update: Federal Awards for California’s Defense Conversion

Monthly forecasts are estimates of when taxpayers will pay these taxes, and how quickly tax agencies will process these payments during the year. Cash flow gains or losses occur when tax- payers maketaxpayments weeks ormonths earlier or later than the department expects.
https://lao.ca.gov/1993/reports/cal_update_fed_awards_4_ca_defense_40_1293.pdf

National Average School Funding Guarantee and Parental Right to Choose Quality Education Amendment

County offices of education would also have additional oversight costs to verify t he 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.html

^[PDF] Evaluating California’s System for Serving Infants and Toddlers With Special Needs

(Throughout this paper, we use the term “schools” to refer to both school districts and county offices of education. “Infants and toddlers” refer to children from birth until their third birthday.) These 61 programs were funded by local property tax revenue and established at the discretion of local school administrators.
https://lao.ca.gov/reports/2018/3728/serving-toddlers-with-special-needs-010418.pdf

LAO 2005 Budget Analysis: Local Government Financing (9210)

Property Tax Administration Grant Program. This program was created in 1995 to provide forgivable loans to counties for additional spending on property tax administration. Chapter  521, Statutes of 2001 (AB 589, Wesson), converted the program into a grant program and extended its sunset through 2006-07.
https://lao.ca.gov/analysis_2005/general_govt/gen_18_9210.htm