Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - We estimate that most cannabis purchased with a doctor ’s recommendation is subject both to sales taxes and excise taxes because the purchaser does not have a state-issued medical ID card, resulting in a higher overall tax rate than other medicines.
https://lao.ca.gov/Publications/Report/4123

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - To construct each figure in the posts, we use one of two different strategies to address this item nonresponse problem, depending on the type of statistic we are trying to estimate. The following sections describe these strategies in more detail.
https://lao.ca.gov/Publications/Report/4878/4

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - What strategies do CDTFA and other law enforcement partners use to address these avenues for tax evasion? Why has the number of tobacco inspections declined so much? We have seen workload trends presented in terms of total inspections, seizures, citations, and appeals.
https://lao.ca.gov/Publications/Report/4966

The 2022-23 Budget: Supply Chain and Port Infrastructure Proposals

Feb 15, 2022 - Long ‑Term Strategies. The  current supply chain disruptions are the result of both short ‑term issues, such as greater consumer demand, as well as long ‑term issues, such as the capacity and resilience of the goods movement system.
https://lao.ca.gov/Publications/Report/4540

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - State law requires, however, that each region ’s allocation methodology be consistent with their Sustainable Community Strategy —a state ‑mandated long ‑range regional strategy to reduce regional greenhouse gas emissions through transportation and land use planning.
https://lao.ca.gov/Publications/Report/3605

Assessing Recent Changes to California Competes

Mar 30, 2020 - The Legislature may consider requiring GO ‑Biz to develop a focused outreach strategy aimed at further increasing awareness of the California Competes program, especially among out ‑of ‑state businesses that may be considering expanding in or relocating to California.
https://lao.ca.gov/Publications/Report/4213

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - In contrast, the Legislature often adjusts its strategy for providing financial assistance to parents, so a four- or five-year window could be appropriate for the diaper exemption. Proposal Does Not Require Administration to Collect Data.
https://lao.ca.gov/Publications/Report/4040

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - This strategy poorly targets small business. Benefits from the exemption go to many companies that do not seem to meet any reasonable definition of a small business. For example, major companies routinely form new corporations to facilitate financial transactions, raise capital, and manage risk.
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: Overview of the Governor's Budget

Jan 13, 2020 - The first is to establish an Office of Health Care Affordability responsible for increasing price transparency and developing cost containment strategies and targets for the health care industry. The second is to build on last year ’s efforts to control drug spending.
https://lao.ca.gov/Publications/Report/4135

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - GO ‑Biz was established statutorily in 2011 to be the lead entity for economic strategy and the marketing of California on issues relating to business development, private sector investment, and economic growth.
https://lao.ca.gov/Publications/Report/4529