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Economy and Taxes (39)
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Updating the California Necessities Index

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Report/5065

Updating the California Necessities Index [Publication Details]

Aug 14, 2025 - Recent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index.
https://lao.ca.gov/Publications/Detail/5065

California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?PlaylistId=20

Local Sales Tax Rebates in 2023-24

Sep 16, 2025 - One-quarter of Californians live in a jurisdiction that paid rebates in 2023-24. Focusing on these areas, Figure  3 displays the distribution of rebate payments across jurisdictions, weighted by the number of residents.
https://lao.ca.gov/Publications/Report/5074

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Most Low-Wage Workers Live With at Least One Other Worker. Compared to mid-to-high-wage workers, low-wage workers are much less likely to live in households with exactly two workers and much more likely to live in households with three or more workers.
https://lao.ca.gov/Publications/Report/4878/1

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Single parents with one, two, or three children live in one-bedroom, two-bedroom, or three-bedroom apartments, respectively. An adult couple without children live in a studio/efficiency. An adult couple with one or two children live in a two-bedroom apartment.
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - The COVID ‑19 effect was short ‑lived and shoot days returned to pre ‑pandemic levels in 2021. In contrast, filming activity following the strikes has shown no signs of recovering so far, with shoot days slightly declining further in 2024.
https://lao.ca.gov/Publications/Report/5000

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125