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

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

Comparing Options to Raise and Lower Taxes [Publication Details]

Mar 24, 2026 - Comparing Options to Raise and Lower Taxes [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/5170

The 2026-27 Budget: California Competes Extension [Publication Details]

Mar 18, 2026 - The 2026-27 Budget: California Competes Extension [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/5162

Overview of Efforts to Modernize EDD’s Benefit Systems [Publication Details]

Feb 24, 2026 - Overview of Efforts to Modernize EDD’s Benefit Systems [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/5135

The 2026-27 Budget: CDTFA’s Cannabis and Tobacco Programs [Publication Details]

Feb 23, 2026 - The 2026-27 Budget: CDTFA’s Cannabis and 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/5132

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 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [Publication Details]

Feb 19, 2026 - The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation [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/5130

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

Feb 11, 2022 - Federal agencies may be better situated to play a coordinating or incentivizing role. The beneficiaries would primarily be private, for ‑profit companies. We note that if adopting common data standards would significantly alleviate supply chain congestion, there would be a clear private ‑sector interest in paying to implement the recommendations using their own  funds.
https://lao.ca.gov/Publications/Report/4529