How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - “The Taxation of Recreational Marijuana: Evidence from Washington State. ” National Bureau of Economic Research Working Paper 23632. Hollenbeck, Brett and Kosuke Uetake (2019). “Taxation and Market Power in the Legal Marijuana Industry. ” Mimeo, UCLA.
https://lao.ca.gov/Publications/Report/4125

Fixing Unemployment Insurance

Dec 2, 2024 - We recommend the state adopt a simple, robust UI tax structure composed of a standard tax rate and a reserve ‑building tax rate. In  this section, we describe the two tax rates, how they work together, and present the tax rates that would go into effect should these recommendations be adopted.
https://lao.ca.gov/Publications/Report/4943

The 2026-27 Budget: California Competes Extension

Mar 18, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5162

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

Feb 23, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5132

Options for Modifying the State Child Care Tax Credit

Apr 7, 2016 - Because the options are all relatively administratively simple, FTB ’s administrative costs likely would be similar for all options. Specifically, FTB estimates that administrative costs under all options would be $13.3  million in the first year with ongoing costs of $11.9  million annually.
https://lao.ca.gov/Publications/Report/3417

The 2018-19 Budget: California Hiring Tax Credits

Mar 15, 2018 - If the qualified employee works 2,000 hours in a given year, the taxpayer could claim a credit of $2, 450 o n their qualified wages of $7,000. This works out to 6. 1  p ercent of the $40, 000 i n total wages paid to the employee.
https://lao.ca.gov/Publications/Report/3784

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - “Gender Wage Gap Widens Even As Low-Wage Workers See Strong Gains. ” Working Economics Blog, Economic Policy Institute. Wiltshire, Justin, Carl McPherson, and Michael Reich (2023). “Minimum Wage Effects and Monopsony Explanations. ” Washington Center for Equitable Growth Working Paper Series.
https://lao.ca.gov/Publications/Report/4878/3

Improving California’s Unemployment Insurance Program

Aug 8, 2022 - In response, the department improved its online application to reduce confusion. Birthdate misreporting and the corresponding delays dropped. Reword Employer Notice to Clarify That No Action Is Required.
https://lao.ca.gov/Publications/Report/4615

The 2026-27 Budget: State Mandate—Disclosure Requirements and Deferral of Property Taxation

Feb 19, 2026 - Subscribe | California State Legislature | Online Voter Registration | Privacy Policy | Accessibility Legislative Analyst's Office | The California Legislature's Nonpartisan Fiscal and Policy Advisor 925 L Street, Suite 1000 Sacramento, CA 95814 | (916) 445-4656
https://lao.ca.gov/Publications/Report/5130

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - In addition, definitions typically rely on simple thresholds, such as the number of employees or annual revenue, for practical reasons. These thresholds may not always reliably distinguish small businesses.
https://lao.ca.gov/Publications/Report/4207