California's Fiscal Outlook: The 2010-11 Budget [Publication Details]

Nov 18, 2009 - Addressing this large shortfall will require painful choices—on top of the difficult choices the Legislature made earlier this year. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/2143

Taxation of Sugary Drinks

Nov 26, 2018 - Design Choices Should Reflect Rationale for Tax. Policymakers considering sugary drink taxes face several major design choices: What types of drinks should be included in the tax base? Should the tax be based on the volume of the drink, the amount of sugar, or something else?
https://lao.ca.gov/Publications/Report/3903

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - Despite “Workload ” Framing, Level of Enforcement Is a Policy Choice. For programs to work as expected, departments must complete many tasks. For example, when taxpayers file returns, CDTFA must process every return.
https://lao.ca.gov/Publications/Report/5132

Volatility of the Personal Income Tax Base

Feb 8, 2017 - We anticipate discussing the volatility resulting from some of these other choices —choices the state has made about how to tax its PIT tax base —in future analyses. Introduction In this brief, we provide perspectives on the volatility of California ’s personal income tax (PIT) base.
https://lao.ca.gov/Publications/Report/3548

The 2019-20 Budget: Proposition 56 Revenues: Reductions in Fixed Allocations

Feb 14, 2019 - As illustrated by the examples, the choice between the year-over-year method and the base year method could have substantial fiscal effects as soon as 2020 ‑21. These effects likely would grow over time.
https://lao.ca.gov/Publications/Report/3939

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - To What Extent Do Vapers ’ Choices Account for These Harms? The choice of a tax rate depends on the extent to which consumers ’ choices —such as whether or not to vape, and how much —account for e ‑cigarettes ’ harmful effects.
https://lao.ca.gov/Publications/Report/4171

California's Fiscal Outlook: LAO Projections, 2007-08 Through 2012-13 [Publication Details]

Nov 14, 2007 - Making tough choices now will allow the state to move closer to putting its fiscal woes in the past. Reports by Policy Area
https://lao.ca.gov/Publications/Detail/1681

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

Apr 6, 2018 - The Legislature faced various choices in implementing these calculations. For example, when the Legislature originally implemented Proposition  4, it faced a choice between excluding all federal and court mandate costs in the 1978 ‑79 budget or only those costs that resulted from mandates imposed after 1978 ‑79.
https://lao.ca.gov/Publications/Report/3800

The 2018-19 Budget: The Administration’s Proposition 55 Estimates

Mar 1, 2018 - In administering the calculation, the administration makes a variety of choices that result in less funding for Medi ‑Cal (relative to an alternative approach). In particular, the administration ( 1)  r educes the amount of available revenues by all BSA deposits, rather than just required deposits, reducing the amount of available revenues, and ( 2)  m akes a variety of
https://lao.ca.gov/Publications/Report/3765

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - The state has made various choices about the design of the PIT. We find that about 40  percent of PIT volatility is due to choices about which types of income to tax. About another 40  percent of PIT volatility is due to the rate structure, which taxes higher incomes at higher rates.
https://lao.ca.gov/Publications/Report/3703