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

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - The federal government currently taxes cigarettes at $1. 01 p er pack but does not levy a tax on e ‑cigarettes. If the Legislature would like to set the e ‑cigarette tax rate based on a comparison to the cigarette tax rate, the comparison should include federal taxes, since they also affect consumers ’ behavior.
https://lao.ca.gov/Publications/Report/4171

The 2023-24 Budget: Considering Inflation's Effects on State Programs

Nov 16, 2022 - In some other areas of the budget, the state provides lump sum amounts —sometimes referred to as block grants —to other entities of government, which those entities manage as part of their own budgets.
https://lao.ca.gov/Publications/Report/4647

The 2017-18 Budget: Governor's Gann Limit Proposal

Mar 2, 2017 - The state had excess revenues in 1999 ‑00, but because appropriations were under the limit in 2000 ‑01, additional Proposition  98 spending and taxpayer rebates were not required. The 2001 recession and resulting decline in state revenues created substantial room under the limit by 2001 ‑02.
https://lao.ca.gov/Publications/Report/3596

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Residents often push back against projections of future housing needs, question whether it is their community ’s responsibility to accommodate such growth, and attempt to block necessary zoning changes.
https://lao.ca.gov/Publications/Report/3605