^[PDF] California’s Changing Income Distribution

The second is taxpayer data, drawn from either federal or state samples of personal income tax returns. In California, the Franchise Tax Board’s annual state file is based on a sample of 85,000 tax returns, and this is the data used in this analysis.
https://lao.ca.gov/2000/0800_inc_dist/0800_income_distribution.pdf

^[PDF] Other Major Taxes Table 31 shows that General

Other Major Taxes Table 31 shows that General Fund revenues from taxes other than the three major levies are projected at $1.5 billion, an increase of 10.2 percent (about $140 million) over 1979-80. These taxes include inheritance and gift taxes ($569 million) , the insurance tax ($490 million), the cigarette
https://lao.ca.gov/analysis/1980/01_transmittal_overview_1980.pdf

^[PDF] Sustainable California State Bank

Relatively minor economic changes related to the severance tax likely would result in reductions of other state and local revenues such as property and income taxes— perhaps totaling in the low tens of millions of dollars per year.
https://lao.ca.gov/ballot/2011/110675.pdf

^[PDF] An LAO Taking Advantage of New Federal Higher Education Tax Credits

Part of the act creates the “Hope Scholarship” and “Lifetime Learn- ing” tax credits, which will dramatically lower the after-tax price of higher education fees for most middle-income students (or their parents) by low- ering their federal taxes.
https://lao.ca.gov/1998/0298_highered_tax_credits/0298_highered_tax_credits.pdf

2011 Initiative Analysis:Sustainable California State Bank

Relatively minor economic changes related to the severance tax likely would result in reductions of other state and local revenues such as property and income taxes —perhaps totaling in the low tens of millions of dollars per year.
https://lao.ca.gov/ballot/2011/110675.aspx

^[PDF] The 1982-83 Budget: Perspectives and Issues

ERTA also liberalizes the rules for tax-free retirement savings accounts and provides for tax-exempt "all savers" certificates. The plight of the tax-exempt market, if not resolved, could result in very negative consequ~ncesfor state and local governments.
https://lao.ca.gov/analysis/1982/pandi_82_intro_part1.pdf

^[PDF] Chapter 3 Revenue Projections

We project that sales and use Bank and Corporation Taxes Bank and corporation taxes are the third largest General Fund revenue source, accounting for about 12 percent of total projected revenues in 1996-97.
https://lao.ca.gov/1996/112196_fiscal_outlook/outlook96_chapter_3.pdf

Tax Agency Consolidation: Remittance and Return Processing

One of the adverse consequences of having three separate tax agencies is the considerable confusion it creates for some taxpayers. The uncertainty regarding what tax agency is responsible for what tax results in additional compliance costs for certain taxpayers.
https://lao.ca.gov/2005/tax_agcy_consolidation/tax_consolidation_011005.htm

^[PDF] Cogeneration Equipment Investments: The Effects of Rapid Amortization

This is because state income tax payments can be deducted from adjusted gross income on federal income tax returns, thereby reducing federal tax liabilities. Since rapid amortization reduces state income taxes, it has the effect of raising the 1.
https://lao.ca.gov/reports/1985/476_0685_cogeneration_equipment_investments_the_effects_of_rapid_amortization.pdf

^[PDF] 1993 Cal Facts Finance

Proposition 13 began an era of a slowly declin- ing California tax burden. By 1991, California ranked 22nd from the top among the 50 states. Although 1992 data are not yet available, recent state and local tax increases and slow personal income growth probably raised the overall California tax burden. 71 73 75 77 79 81 83 85 87 89 91 4
https://lao.ca.gov/1993/Calfacts/CFFinance.pdf