Hearing Concerning Propositions 30, 31, 38, and 39 [Publication Details]

Aug 8, 2012 - Presented to Senate Governance and Finance Committee, Hon. Lois Wolk, Chair
https://lao.ca.gov/Publications/Detail/2649

Letter to Senator Wolk on Evaluation of UCLA Film Credit Study [Publication Details]

Jun 21, 2012 - Letter to Hon. Lois Wolk, Chair of Senate Governance and Finance Committee, providing an evaluation of the February 2012 report, "Economic and Production Impacts of the 2009 California Film and Television Tax Credit."
https://lao.ca.gov/Publications/Detail/2647

The 2019-20 Budget: Tax Conformity [Publication Details]

Mar 6, 2019 - This report assesses the arguments for and against conforming to ten of those major changes. (Five of these conformity provisions are included in the Governor's proposal.) Reports by Policy Area
https://lao.ca.gov/Publications/Detail/3959

Fixing Unemployment Insurance

Dec 2, 2024 - Over the last ten years, the UI program each year has paid an average of 1.4 weeks of benefits per covered employee. (We recommend excluding 2020 from this calculation given the abnormality of UI costs that year.)
https://lao.ca.gov/Publications/Report/4943

Tax Expenditure Reviews [Publication Details]

Nov 16, 2007 - The state’s TEPs number in the hundreds and are valued in the tens of billions of dollars annually, and are used mostly to encourage certain types of behavior or provide financial assistance to taxpayers.
https://lao.ca.gov/Publications/Detail/1684

The 2018-19 Budget: The May Revision—State Earned Income Tax Credit Expansion

May 14, 2018 - Consequently, the actual cost of the proposed EITC expansion may be tens of millions of dollars higher or lower than $60  million. Some Newly State Eligible Individuals Not Eligible for the Federal EITC.
https://lao.ca.gov/Publications/Report/3835

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - Across all retailers (cannabis and non-cannabis), we estimate that the interaction described above increases annual state and local sales tax revenue by roughly 0.1  percent (tens of millions of dollars).
https://lao.ca.gov/Publications/Report/4124

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - The second excluded variable indicates whether the response comes from the February or March survey, rather than one of the other ten months of the year. As described in Bollinger and Hirsch (2013), CPS enumerators have stronger performance incentives in February and March than in other months.
https://lao.ca.gov/Publications/Report/4878/4

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - Revenues Tax Likely Would Raise Tens of Millions of Dollars Annually. The amount of revenue raised by the proposed tax is highly uncertain at this time. Our current best estimate is that the tax initially would raise tens of millions of dollars annually.
https://lao.ca.gov/Publications/Report/4171

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

Feb 28, 2023 - Similarly, while California ’s film tax credit is nonrefundable, more than ten states provide refundable credits. This means a taxpayer can claim more credits than their tax liability, allowing them to receive a refund.
https://lao.ca.gov/Publications/Report/4713