The 2025-26 Budget: Single Sales Factor for Financial Institutions [EconTax Blog]

Feb 13, 2025 - A Replication of “Coveting Thy Neighbor ’s Manufacturing: The Dilemma of State Income Apportionment ” (Journal of Public Economics 2000). Public Finance Review, 43(2), 185-205. Serrato, Juan Carlos Su árez & Owen Zidar, (2018).
https://lao.ca.gov/LAOEconTax/Article/Detail/821

The 2025-26 Budget: Single Sales Factor for Financial Institutions [EconTax Blog]

Feb 13, 2025 - A Replication of “Coveting Thy Neighbor ’s Manufacturing: The Dilemma of State Income Apportionment ” (Journal of Public Economics 2000). Public Finance Review, 43(2), 185-205. Serrato, Juan Carlos Su árez & Owen Zidar, (2018).
https://lao.ca.gov/LAOEconTax/article/Detail/821

The 2025-26 Budget: College of the Law, San Francisco

Mar 10, 2025 - Since 2000, CLSF enrollment peaked in 2009 at 1,336 full ‑time equivalent (FTE) students, then fell notably from 2011 ‑12 to 2015 ‑16, before leveling off for a few years. CLSF experienced two years of notable growth in 2021 ‑22 and 2022 ‑ 23 —growing by a combined 22  percent.
https://lao.ca.gov/Publications/Report/5014

UC Merced at 20: Campus Developments and Key State-Level Takeaways

Nov 7, 2024 - Counties in Northern California (Del Notre, Siskiyou, Modoc, Trinity, Shasta, Lassen, and Plumas), for example, saw their share of individuals with at least a bachelor ’s degree collectively increase from 14  percent in 2000 to 19  percent across 2017 ‑2021.
https://lao.ca.gov/Publications/Report/4937

The 2023-24 California Spending Plan: Housing and Homelessness

Oct 19, 2023 - The budget reverts $17.5  million of unexpended funds originally appropriated for the Downtown Rebound Program in the 2000-01 budget package. The funds were originally provided for adaptive reuse of commercial and industrial structures. $600  Million in New Discretionary Spending and Tax Credits.
https://lao.ca.gov/Publications/Report/4808

MOU Fiscal Analysis: Bargaining Unit 5 (Highway Patrol)

Aug 23, 2024 - Under state law (Sections 21362 and 21362.2 of the Government Code), an employee’s pension benefit is limited to 90 percent of final compensation for patrol members who retire directly from the state on or after January 1, 2000.
https://lao.ca.gov/Publications/Report/4920

The 2024-25 Budget: Establishing the Office of the Inspector General for the High-Speed Rail Authority

Feb 8, 2024 - This level of staffing provides sufficient auditors to conduct six programmatic reviews annually, as well as an estimated 900 hours annually to respond to whistleblower complaints and 2000 hours annually to respond to workload requests from the Legislature, Governor, and HSRA.
https://lao.ca.gov/Publications/Report/4833

The 2021-22 Budget: California Institutes for Science and Innovation

Mar 2, 2021 - When the state authorized UC to develop the institutes in 2000, it provided $ 170  m illion in one ‑time General Fund over two years to support the construction of the institutes ’ facilities. Beginn ing in 2002‑03, the state provided $4.8 million General Fund to support the institutes’ annual operations.
https://lao.ca.gov/Publications/Report/4394

Net Taxpayer Outmigration Increased During 2017-2019 [EconTax Blog]

Jul 6, 2021 - The figure below shows total net migration of filers (defined as the number of exemptions claimed on returns, including the filer plus spouse and/or dependents) between California and the rest of the nation since 2000, aggregated among all age groups and income levels.
https://lao.ca.gov/LAOEconTax/Article/Detail/675

The 2022-23 Budget: Pesticide Enforcement

May 5, 2022 - First, DPR had similar authority from 2000 to 2006 under Chapter  806 of 2000 (S B  1970 , Costa), which authorized the department to levy administrative penalties of up to $5,000 for serious pesticide use violations.
https://lao.ca.gov/Publications/Report/4592