^[PDF] California's Tax Expenditure Programs: Overview

Tax expendi- ture programs, as defined by ACR 17, include various tax exemptions, exclusions, deduc- tions, credits, and other special tax provisions which affect the amount of revenues collected through the state’s tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.pdf

California's Tax Expenditure Programs: Part 1--Overview

Tax expenditure programs, as defined by ACR 17, include various tax exemptions, exclusions, deductions, credits, and other special tax provisions which affect the amount of revenues collected through the state's tax system.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.html

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 1)

Tax Incidence There would be significant differences in the type of taxpayer experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying the property tax, insurance tax, the CT and the PIT.
https://lao.ca.gov/ballot/2005/050085.htm

2005 Initiative Analysis: The Economic Recovery Tax Relief Act (version 2)

Tax Incidence There would be significant differences in the types of taxpayers experiencing increased taxes and those benefiting from reduced taxes. Taxes would increase on businesses paying t he property tax, insurance tax, the CT, and the PIT.
https://lao.ca.gov/ballot/2005/050103.htm

Analysis of the 1995-96 Budget Bill: What About California's Tax Levels?

Figures 13 and 14 show the level of California tax revenues under current and proposed law compared to average tax rev enue levels in other states (again, as of 1991-92). (We calculated the impact of the proposed tax cut by applying the fully phased-in percentage tax reduction to 1991-92 California tax levels.)
https://lao.ca.gov/analysis_1995/pt5-a3.html

^[PDF] The voters—through the initiative process—can pass new

The voters—through the initiative process—can pass new taxes or increase existing taxes without the Legislature’s involvement. State Fuel and Vehicle Taxes Fuel Taxes. The state charges excise taxes on gasoline and diesel fuel.
https://lao.ca.gov/ballot/2018/prop6-110618.pdf

Peace officer use of force. [Ballot]

Oct 12, 2021 - The State Constitution limits how much tax revenues the state can spend each year. However, certain types of spending are excluded from this limit. In recent years, the limit has been an important consideration in state budgeting decisions.
https://lao.ca.gov/BallotAnalysis/Initiative/2021-010

^[PDF] California's Tax Expenditure Programs: Property Taxes

The revenue reduction estimates shown in the following individual TEP reviews are based on the 1 percent tax rate. Tax Levy. The property tax levy is calcu- lated by taking the taxable assessed value and multiplying it by the property tax rate.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_property_tax.pdf

^[PDF] Transportation-related taxes.

State Transportation Taxes Taxes Require Two-Thirds Vote of Legislature. The State Constitution authorizes the Legislature to pass a tax with a two-thirds vote of each house. The Constitution defines what types of charges are considered taxes for this two-thirds vote requirement.
https://lao.ca.gov/ballot/2017/170584.pdf

^[PDF] "The Tax Reduction and Taxpayer Equity Act of 2005"

Insurance Gross Premiums Tax. In lieu of paying the CT, insurance companies operating in California pay a tax equal to 2.35 percent of gross premiums collected. Provisions of the Initiative Property Taxes Reassessment and Tax Rate.
https://lao.ca.gov/ballot/2005/050111.pdf