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Economy and Taxes (65)
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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

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Second, any unawarded credits from the previous fiscal year can be added to the pool of available credits for the current fiscal year. Credit Pool Has Ballooned to over $923  million for the Current Year.
https://lao.ca.gov/Publications/Report/5162

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - The Commission determined that Los Angeles County incurred reimbursable costs processing deferment requests and adding the required disclosure to property tax bills. The Commission determined that the county incurred a total amount of about $30,000 in back-year costs (incurred between 2022 and 2024), and about $8,000 in ongoing costs thereafter.
https://lao.ca.gov/Publications/Report/5130

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - The first and most basic decision is what type of tax to levy. We recommend that the Legislature replace the state ’s existing cannabis taxes with a tax designed to reduce harmful cannabis use more effectively —namely , a potency ‑based tax or tiered ad valorem tax.
https://lao.ca.gov/Publications/Report/4125

The 2025-26 California Spending Plan: Other Provisions

Oct 16, 2025 - In both cases, (1)  the assumed level of savings is lower than what was assumed as part of the 2024-25 budget package and (2) savings that were assumed unallocated in 2024-25 are assumed to be distributed to departments in 2025-26 Control Section 4.05: Reduced Operational Costs Distributed to Departments.
https://lao.ca.gov/Publications/Report/5081

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - Since these agreements were finalized in 2022 and 2023, and grant milestones are spread out among the five subsequent years, it is still unknown at this point what fraction will ultimately be claimed.
https://lao.ca.gov/Publications/Report/5018

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The state ’s choices about what to include in (and exclude from) its tax base make the PIT tax base more volatile than state personal income. Likewise, the state ’s adoption of a steeply progressive PIT rate structure and various deductions and credits cause PIT revenue to be about twice as volatile as the tax base itself.
https://lao.ca.gov/Publications/Report/3703

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What steps has the administration taken to improve recruitment and retention of tobacco enforcement personnel? What additional steps could be taken? What will happen if CDTFA cannot expand its tobacco enforcement workforce despite its growing responsibilities?
https://lao.ca.gov/Publications/Report/4966