Fixing Unemployment Insurance

Dec 2, 2024 - As Figure  10 shows with some illustrative numbers, this employment tax raises the cost of adding a new employee to a business and that cost is proportionately higher for a low wage worker than a high wage worker.
https://lao.ca.gov/Publications/Report/4943

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - According to the administration ’s own review of EDD practices, “In interviews and observations, stories and anecdotes about fraud and/or suspected fraud were often used to explain why EDD could not act quickly to avoid the growth of the [claims] backlog. ” The added benefit of these lengthy reviews —that is, how much additional fraud they prevent —may be very small.
https://lao.ca.gov/Publications/Report/4615

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

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Tiered Ad Valorem Also Good for Administration and Compliance. A tiered ad valorem tax would be somewhat more complicated to administer than a basic ad valorem tax. However, as long as the number of rates were relatively small, a tiered ad valorem tax should not be overly difficult to administer.
https://lao.ca.gov/Publications/Report/4125

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5170

The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5162

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - In our previous report , we calculated the AD of personal income to be 2.3. To determine the causes of PIT volatility, we first estimate the AD of the overall PIT and compare it to the AD of personal income.
https://lao.ca.gov/Publications/Report/3703

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5135

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details]

Feb 23, 2026 - The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/5132