Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details]

Jun 1, 1993 - Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? [Publication Details] Local Sales Taxes—What Role Can They Play in the 1993-94 State Budget? Format: PDF Description: In this brief, we review the existing authority of counties to raise the local sales tax, and the viability of this proposed method for offsetting the county revenue losses associated with the proposed property tax shift.
https://lao.ca.gov/Publications/Detail/254

An Analysis of Proposition 4: The Gann "Spirit of 13" Initiative [Publication Details]

Dec 1, 1979 - Proposition 4 also attempts both to clarify the fiscal roles played by the various branches (legislative, judicial and executive) and levels (federal, state and local) of government, and to insure that any surplus funds are promptly returned to the people.
https://lao.ca.gov/Publications/Detail/3524

Review of the California Competes Tax Credit

Oct 31, 2017 - Refocus Credit to “Level Playing Field ” With Other States, Countries. The very name of this program —California Competes —evokes its goal: to help California compete against other states and countries to convince businesses to locate, stay, and expand here.
https://lao.ca.gov/Publications/Report/3709

Annual Report on Tax Exemptions for Medicinal Cannabis [Publication Details]

Jun 24, 2025 - Annual Report on Tax Exemptions for Medicinal Cannabis [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/5059

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Compared to distributors, retailers play a more consistent and public ‑facing role in the supply chain, and they already interact with CDTFA through the sales tax. Additionally, moving tax payments to the retail level could address concerns related to credit constraints.
https://lao.ca.gov/Publications/Report/4125

Overview of Diversity Efforts in the Film Tax Credit Program [Publication Details]

May 1, 2025 - Overview of Diversity Efforts in the Film Tax Credit Program [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/5036

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - Given the number of credit reservations made, however, the credit may have played a role in hiring individuals who employers expected to be eligible for the credit but ultimately were not eligible. To the extent this occurred, the credit ’s availability may have influenced employers ’ decisions to hire targeted individuals.
https://lao.ca.gov/Publications/Report/3784

The 2025-26 Budget: Governor’s Office of Business and Economic Development [Publication Details]

Mar 18, 2025 - The 2025-26 Budget: Governor’s Office of Business and Economic Development [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/5018

The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [Publication Details]

Feb 19, 2025 - The 2025-26 Budget: Update on Implementation of New Firearm and Ammunition Tax [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/4970

The 2025-26 Budget: CDTFA’s Tobacco Programs [Publication Details]

Feb 14, 2025 - The 2025-26 Budget: CDTFA’s 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/4966