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 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

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

Volatility of the Personal Income Tax Base

Feb 8, 2017 - A measure of the year ‑to ‑year volatility of income and taxes: “average deviation ” (AD). The AD of major elements of California ’s PIT base, such as wages and capital gains. This will help illustrate what drives the volatility of the tax base.
https://lao.ca.gov/Publications/Report/3548

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - Participating county assessors were required to report how many of these types of activities were performed by staff paid for with SCAPAP funds and how much these activities added to their county ’s property tax base.
https://lao.ca.gov/Publications/Report/3632

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - Ad Valorem Taxes. California ’s state tax on non-cigarette tobacco products —including e-cigarettes, cigars, and chewing tobacco —is a percentage of the wholesale price of these products. Such price-based taxes are called ad valorem taxes.
https://lao.ca.gov/Publications/Report/4123