California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - They find that the quantile selection model developed by Arellano and Bonhomme (2017) noticeably outperforms the conventional weighting approach in this context. Accordingly, as described below, our wage percentile estimates are b ased on the Arellano and Bonhomme (2017) approach.
https://lao.ca.gov/Publications/Report/4878/4

The 2018-19 Budget: Governor's Gann Limit Estimates

Apr 6, 2018 - Specifically, these subventions total $2.7  billion in 2016 ‑17, $2.8  billion in 2017 ‑18, and $2.9  billion in 2018 ‑19. As local governments generally do not have discretion over the use of these funds, they should be not counted as subventions.
https://lao.ca.gov/Publications/Report/3800

The 2019-20 Budget: Tax Conformity

Mar 6, 2019 - At the end of this report, we include an appendix that briefly describes a number of other 2017 federal changes to which the Legislature could consider conforming. These provisions affect few filers or do not have a significant fiscal effect.
https://lao.ca.gov/Publications/Report/3959

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - While the administration has presented a sound fiscal rationale for appropriating a smaller amount in 2017-18, the law does not allow the state to do so. Structure of New Fund Not Consistent With Alternative Interpretation.
https://lao.ca.gov/Publications/Report/3609

The 2018-19 Budget: California Earned Income Tax Credit Education and Outreach

May 8, 2018 - In addition, eligible filers must be a U.S. citizen or resident alien and be at least age 25 if they do not have a qualifying child (these last two restrictions are based on the federal EITC). California Expanded State EITC in 2017.
https://lao.ca.gov/Publications/Report/3826

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - “Do public employment and training programs work? ” IZA Journal of Labor economics 2 (2013): 1 ‑23. Hollenbeck, Kevin, and Wei ‑Jang Huang. “Net impact and benefit ‑cost estimates of the workforce development system in Washington State. ” (2017).
https://lao.ca.gov/Publications/Report/4713

The 2017-18 Budget: California Competes Tax Credit

Feb 27, 2017 - Establishing the 10 positions permanently, as requested by the administration, would not preclude the ability of the Legislature to make changes to the Cal ifornia Competes tax credit program, or end the program, should it chose to do so.
https://lao.ca.gov/Publications/Report/3586

The 2017-18 Budget: An Overview of the Governor's Proposition 56 Proposals

Feb 22, 2017 - While the administration does not reduce overall state funding for Medi ‑Cal as a result of the Proposition  56 revenues, the administration ’s proposals do not include any new policy changes to provider rates or fee ‑for ‑service payments.
https://lao.ca.gov/Publications/Report/3573

Assessing Recent Changes to California Competes

Mar 30, 2020 - Some types of companies—limited liability companies and partnerships—do not pay CT, and their owners may claim the credits against their personal income tax (PIT) liabilities. For general information about the administration of California Competes, please refer to our October 2017 Review of the California Competes Tax Credit report.
https://lao.ca.gov/Publications/Report/4213

Long-term Capacity for Debt Payments Under Proposition 2

Dec 21, 2017 - As a result, these estimates do not result in higher debt payments in 2017‑18. (In general, if the budget consistently underestimates Proposition 2 requirements, it would result in more reserve deposits, and fewer debt payments, than more accurate projections would yield.)
https://lao.ca.gov/Publications/Report/3727