Fixing Unemployment Insurance

Dec 2, 2024 - Deters Hiring of Low‑Wage Workers Economists Focus on the “Economic Incidence ” of Taxes. Tax incidence refers to who bears the burden of a tax. Tax incidence can take two forms: economic and legal. “Legal incidence ” is simply who initially pays the tax.
https://lao.ca.gov/Publications/Report/4943

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

Feb 11, 2022 - Governor Proposes $20   Million for Grants to Small Businesses Affected by Retail Theft Incidents. The Governor ’s budget includes $20  million General Fund, one time, to administer grants to small businesses victimized by smash ‑and ‑grab robberies or that have suffered damage caused during retail theft incidents.
https://lao.ca.gov/Publications/Report/4529

Volatility of California’s Personal Income Tax Structure

Sep 28, 2017 - In evaluating any proposed change, policymakers should also consider potential impacts on taxpayer behavior, on the incidence of the tax, and on ease of compliance and administration (especially if the state deviates from federal policy). . . .
https://lao.ca.gov/Publications/Report/3703

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

Feb 15, 2022 - To better understand the need for state funding, the Legislature will want to request the administration provide additional information on how these sites have been funded and built in the past, as well as why the proposed campus needs state funding, while other training sites have not required state fundi ng.
https://lao.ca.gov/Publications/Report/4540

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - “Marijuana Tax Incidence, Stockpiling, and Cross ‑Border Substitution. ” International Tax and Public Finance . Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon.
https://lao.ca.gov/Publications/Report/4125