The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - In earlier years, individual awards were much smaller and more numerous, whereas recent rounds have a much smaller number of awards that are typically worth several million dollars each. Changes made to the program in 2018 likely explain much of this trend.
https://lao.ca.gov/Publications/Report/5162

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - We calculate that the state’s current PIT has an AD of 12.2. (To control for tax law changes, we estimated how much General Fund revenue would have been collected in each year from 1990 to 2014 if the 2016 tax structure had been in place over the entire period.)
https://lao.ca.gov/Publications/Report/3703

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - A potency ‑based cannabis tax could make these cost differences much smaller than a weight ‑based tax or an ad valorem tax. Bigger Changes Would Be Harder to Implement. Implementing major changes could involve a variety of challenges during the transition to the new tax structure.
https://lao.ca.gov/Publications/Report/4125

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

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

Fixing Unemployment Insurance

Dec 2, 2024 - While it is reasonable to expect that some workers would make too much money for UI to replace half of their earnings, California ’s benefit levels only meet the federal wage replacement standard for half of the state ’s workers.
https://lao.ca.gov/Publications/Report/4943

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

Assessing Recent Changes to California Competes

Mar 30, 2020 - Next, we describe the effects of these changes on the program in 2018 ‑19, the first year of their implementation. We then assess how the changes have affected the administration of the California Competes program and consider whether it is more or less effective than before.
https://lao.ca.gov/Publications/Report/4213