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Economy and Taxes (93)
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California's High Housing Costs: Causes and Consequences - Why Doesn’t California Build Enough Housing? [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Why Doesn’t California Build Enough Housing? March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=138

California's High Housing Costs: Causes and Consequences - Consequences of California's High Housing Costs [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video Consequences of California 's High Housing Costs March 17, 2015
https://lao.ca.gov/Videos/Player?playlistId=20&videoId=139

California's High Housing Costs: Causes and Consequences - California's High Housing Costs - Overview [Video]

View on YouTube . To view this video please enable JavaScript, and consider upgrading to a web browser that supports HTML5 video California 's High Housing Costs - Overview March 17, 2015
https://lao.ca.gov/Videos/player?playlistId=20

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

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

Assessing Recent Changes to California Competes

Mar 30, 2020 - In our 2017 r eport, we observed that there were too few eligible small business applicants to use all of the available credits. Moreover, many of the small businesses that received credits prior to the 2018 c hange were non ‑tradable businesses and would not have been able to demonstrate how the credit would influence their ability to create new jobs in California.
https://lao.ca.gov/Publications/Report/4213

The Property Tax Inheritance Exclusion

Oct 9, 2017 - This limited inventory —a consequence of many factors including too little home building and an aging population —has driven up the price of housing in California and made the home buying experience more difficult for many.
https://lao.ca.gov/Publications/Report/3706

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs

Feb 23, 2026 - For programs to work as expected, departments must complete many tasks. For example, when taxpayers file returns, CDTFA must process every return. We often call these tasks workload. Proactive enforcement activities —such as field inspections —are different.
https://lao.ca.gov/Publications/Report/5132

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

Mar 18, 2025 - If the Legislature approves this proposal, we recommend adding explicit requi rements to assess a grant applicant ’s inability to use tax credits. California Regional Initiative for Social Enterprises Grant Program.
https://lao.ca.gov/Publications/Report/5018