Why Have Sales Taxes Grown Slower Than the Economy? [Publication Details]

Aug 5, 2013 - [Publication Details] Video Description: The sales and use tax is the state’s second largest revenue source as well as a major funding source for cities, counties, and some special districts. Historically, consumers have spent about the same share of their income each year on taxable items, meaning that sales taxes generally kept pace with growth in the state's economy.
https://lao.ca.gov/Publications/Detail/2800

The 2012-13 Budget: California’s Fiscal Outlook [Publication Details]

Nov 16, 2011 - The 2012-13 Budget: California’s Fiscal Outlook [Publication Details] Video Description: We forecast that General Fund revenues and transfers in 2011-12 will be $3.7 billion below the level assumed in the June budget package.
https://lao.ca.gov/Publications/Detail/2539

Evaluating the Sale-Leaseback Proposal: Should the State Sell Its Office Buildings? [Publication Details]

Apr 27, 2010 - We estimate that the sale of buildings would result in one-time revenue to the state of between $600 million and $1.4 billion, but that annual leasing costs would eventually exceed ownership costs by approximately $200 million.
https://lao.ca.gov/Publications/Detail/2261

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - This program is found to be an inefficient means of promoting home ownership, and options are offered for improving it, including capping the deduction amount or replacing it with a targeted tax credit.
https://lao.ca.gov/Publications/Detail/1684

Allocating Local Sales Taxes: Issues and Options [Publication Details]

Jan 24, 2007 - Recent agreements between cities and private businesses involving diversions of millions of dollars of local sales taxes have highlighted concerns raised over the years about the present “situs-based” system for allocating local sales taxes.
https://lao.ca.gov/Publications/Detail/1540

Perspectives on State Revenues 2004-05 [Publication Details]

Feb 18, 2004 - 2003-04 Forecast: We forecast that General Fund revenues and transfers will total $74.1 billion in the current year, a $2.8 billion (3.9 percent) increase from 2002-03. This is down $491 million from the budget forecast, of which $477 million is related to our lower estimate of personal income tax (PIT) revenues. 2004-05 Forecast: We forecast that revenues and transfers will total $75.
https://lao.ca.gov/Publications/Detail/1089

A Primer on the Vehicle License Fee [Publication Details]

Jun 17, 1998 - A Primer on the Vehicle License Fee [Publication Details] Description: The VLF is a fee on the ownership of a registered vehicle that provides nearly $4 billion in annual revenues. This report is intended to answer a number of questions related to the VLF.
https://lao.ca.gov/Publications/Detail/4

Understanding Your Property Tax Bill - The 1 Percent Tax—Where Does Your Money Go? [Video]

This includes cities, the county, special districts, and schools and community college districts. Educational Revenue Augmentation Fund (ERAF). This is a countywide multi-purpose fund originally created  to provide funding for schools For many reasons, the system of distributing these revenues has become very complex.
https://lao.ca.gov/Videos/Player?playlistId=96&videoId=144