California's Tax System: A Primer [Publication Details]

Apr 9, 2007 - California's Tax System: A Primer [Publication Details] California's Tax System: A Primer Format: HTML Description: What are the different types of taxes upon which California relies? What is their relative importance, and how have they evolved over time?
https://lao.ca.gov/Publications/Detail/1649

The 2020-21 Budget: Structuring the Budget

Feb 10, 2020 - Managed Care Organization (MCO) Tax Approved. After enacting the 2019 ‑ 20 b udget in June, the Legislature reauthorized the MCO tax in September. The MCO tax generates General Fund benefit by taxing enrollment in MCOs and using that revenue to offset General Fund costs in Medi ‑Cal.
https://lao.ca.gov/Publications/Report/4150

The 2019-20 Budget: May Revision Multiyear Budget Outlook

May 17, 2019 - This primarily reflects slower projected growth in General Fund revenue and faster growth in local property tax revenue compared to previous outlooks. This slower growth in school spending contributes to the budget ’s better condition.
https://lao.ca.gov/Publications/Report/4050

The 2019-20 May Revision: Considerations for the Revised Housing and Homelessness Plan

May 13, 2019 - The January budget also proposed a total of $200  million one-time General Fund towards a new state tax credit program targeting housing development for households with relatively higher-income levels.
https://lao.ca.gov/Publications/Report/4045

Proposition 98 Property Tax Revenue Estimates Under Governor's Budget [EdBudget]

Jan 10, 2018 - Proposition 98 Property Tax Revenue Estimates Under Governor's Budget [EdBudget] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Education/EdBudget/Details/108

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - Tax Expenditure Reviews [Publication Details] HTML Description: 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/Detail/1684

The 2016-17 Budget: California's Fiscal Outlook [Publication Details]

Nov 18, 2015 - The more new budget commitments are made in 2016-17, the more likely it is that the state would face difficult choices—such as spending cuts and tax increases—later. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3305

Narrowing the Tax Gap [Publication Details]

Feb 21, 2007 - Narrowing the Tax Gap [Publication Details] HTML Description: There is a substantial difference between the amount of taxes that are statutorily owed to the state versus the taxes that are actually remitted by taxpayers.
https://lao.ca.gov/Publications/Detail/1595

Proposition 12 [Ballot]

Nov 6, 2018 - Summary of Legislative Analyst ’s Estimate of Net State and Local Government Fiscal Impact Potential decrease in state income tax revenues from farm businesses, likely not more than several million dollars annually.
https://lao.ca.gov/BallotAnalysis/Proposition?number=12&year=2018

Cash management options for charter schools

Apr 26, 2012 - If the authorizer does not provide cash, charter schools typically borrow from the private sector, using loans that are not tax-exempt. Because charters schools do not ha ve access to tax-exempt loans from the private sector and typically are at higher risk of defaulting, they pay much higher interest rates than school districts to secure short-term loans.
https://lao.ca.gov/Recommendations/Details/589