Updating the California Necessities Index

Aug 14, 2025 - Overall, we think that option C, which uses a national estimate instead of metropolitan area estimates for the household fuels and other utilities category, is best able to replicate the current CNI.
https://lao.ca.gov/Publications/Report/5065

The 2025-26 Budget: Governor’s Office of Business and Economic Development

Mar 18, 2025 - However, the grant program has the same evaluation structure as the credit, which suggests it could be similarly effective at identifying the best applicati ons. Grant Eligibility Rests on Subjective Assessments.
https://lao.ca.gov/Publications/Report/5018

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - We rate the basic and tiered ad valorem taxes as best for administration and compliance. Basic Ad Valorem Best for Administration and Compliance. The basic ad valorem tax is easier for CDTFA to administer than weight ‑based taxes and potency ‑based taxes.
https://lao.ca.gov/Publications/Report/4125

Evaluation of a Sales Tax Exemption for Certain Manufacturers

Dec 11, 2018 - Put another way, different calculations could produce vastly different point estimates, even if all such calculations are based on reasonable assumptions and the best available evidence. Concerns About Certain Assumptions.
https://lao.ca.gov/Publications/Report/3907

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

Feb 15, 2022 - Issues for Legislative Consideration The Legislature may want to modify the Governor ’s proposal so that it best address its priorities. Some factors that merit legislative consideration include: Role of the State.
https://lao.ca.gov/Publications/Report/4540

The 2022-23 Budget: Fuel Price and Other Fiscal Relief Options

May 12, 2022 - Which Potential Policies Best Align With the Legislature ’s Relief Priorities? Once the Legislature has established which groups it wants to prioritize, it will want to select policies that align with its intended objectives for providing relief.
https://lao.ca.gov/Publications/Report/4597

The 2020-21 Budget: Taxation of E-Cigarettes

Feb 24, 2020 - In our view, the best available evidence suggests that the proposed tax likely would increase cigarette smoking among adults, at least over the first few years. The evidence regarding youth cigarette smoking is more ambiguous.
https://lao.ca.gov/Publications/Report/4171

The 2020-21 Budget: California Department of Tax and Fee Administration (CDTFA)

Mar 20, 2020 - Augmentations and Reductions Best Considered Separately. The Governor ’s cannabis tax and tobacco tax proposals include augmentations for those two programs and reductions elsewhere in CDTFA —primarily in the department ’s field operations.
https://lao.ca.gov/Publications/Report/4205

Fixing Unemployment Insurance

Dec 2, 2024 - In putting together these recommendations, we started with the best practice principles outlined in the U.S. Department of Labor (DOL) report Guidelines for the Construction and Analysis of State Unemployment Insurance Financing Structures .
https://lao.ca.gov/Publications/Report/4943

An Update on California’s Cash Management Situation

Aug 31, 2020 - As a result, “agency cash ” provides the best comparison point to track actual monthly revenue collections against budget act estimates. Controller ’s cash, by contrast, is the best method for understanding the state ’s monthly cash position.
https://lao.ca.gov/Publications/Report/4266