California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Finally, we described how we matched household types to apartment types for the analysis of housing costs. Strengths and Weaknesses of Data Sources Primary Data Source: Monthly Current Population Surveys (CPS).
https://lao.ca.gov/Publications/Report/4878/4

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

Feb 23, 2026 - Under the Governor ’s budget proposal for the Cannabis Tax Program, this appropriation would increase to match current program spending. Administration Has Been Spending General Fund on Cannabis Tax Enforcement.
https://lao.ca.gov/Publications/Report/5132

Common Claims About Proposition 13

Sep 19, 2016 - Limits on assessed value growth result in lower, more predictable property tax payments for homeowners that do not move often. This would seem to promote homeownership for these households, particularly retirees with fixed incomes.
https://lao.ca.gov/Publications/Report/3497

Fixing Unemployment Insurance

Dec 2, 2024 - To ensure revenues match benefits over time, states enacted UI financing systems. These systems are comprised of three elements: (1) a tax rate “schedule” that adjusts up or down to match revenues and benefit costs, (2) a taxable wage base level to which the tax rate applies, and (3) an experience rating factor to ensure employers pay their fair share of UI costs.
https://lao.ca.gov/Publications/Report/4943

Updating the California Necessities Index

Aug 14, 2025 - While future data availability cannot be fully predicted, certain statistics are statistically more reliable than others and ar e thus more likely to be available in the future. Options Considered Based on the criteria discussed above, we consider the following options for replacing the CNI.
https://lao.ca.gov/Publications/Report/5065

Building Reserves to Prepare for a Recession

Mar 7, 2018 - Size of the Recession Does Not Perfectly Predict Revenue Losses. In general, larger recessions result in more revenue losses, but the relationship is not perfect. By most measures, the recession of the early 1990s was more severe than the dot ‑com bust in the early 2000s.
https://lao.ca.gov/Publications/Report/3769

The 2024-25 Budget: Governor's Office of Business and Economic Development

Feb 20, 2024 - We estimate the Governor ’s budget predicts the state ’s 2024-25 budget will need to address a $58 billion deficit . In December, our office predicted a somewhat large deficit of $68 billion . Since then, recent data has continued to point to the budget problem being larger than the Governor’s budget assumes.
https://lao.ca.gov/Publications/Report/4846

How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Set Rate to Match Policy Goals We recommend that the Legislature set the tax rate to match its policy goals. Below, we provide specific recommendations for each type of tax. Setting Tax Rates for Recommended Tax Types.
https://lao.ca.gov/Publications/Report/4125

Common Claims About Proposition 13 - Introduction to Proposition 13 [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=152

Common Claims About Proposition 13 - Are Similar Property Owners Taxed Differently Under Proposition 13? [Video]

Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13  examines some of these questions and which of them can be answered by the data available.
https://lao.ca.gov/Videos/Player?playlistId=103&videoId=153