RSS feed of recent economy and taxation publications from the Legislative Analyst's Office.https://lao.ca.govEconomy and TaxesThis report lays out various options to raise and lower taxes in California and offers a comparative evaluation of those options in the areas of budgeting, economy, taxpayer experience, progressivity, and fairness. https://lao.ca.gov/Publications/Detail/5170https://lao.ca.gov/Publications/Detail/5170Tue, 24 Mar 2026 00:00:00 GMTEconomy and TaxesThis post assesses the Governor’s proposal to extend the California Competes Tax Credit program.https://lao.ca.gov/Publications/Detail/5162https://lao.ca.gov/Publications/Detail/5162Wed, 18 Mar 2026 00:00:00 GMTEconomy and TaxesAssembly Budget Subcommittee No. 5 on State Administrationhttps://lao.ca.gov/Publications/Detail/5135https://lao.ca.gov/Publications/Detail/5135Tue, 24 Feb 2026 00:00:00 GMTEconomy and TaxesIn this post, we discuss three Governor’s budget proposals for the Department of Tax and Fee Administration’s (CDTFA’s) cannabis and tobacco programs. https://lao.ca.gov/Publications/Detail/5132https://lao.ca.gov/Publications/Detail/5132Mon, 23 Feb 2026 00:00:00 GMTEconomy and TaxesIn this post, we discuss “Disclosure Requirements and Deferral of Property Taxation,” a newly identified mandate since enactment of the 2025-26 Budget Act.https://lao.ca.gov/Publications/Detail/5130https://lao.ca.gov/Publications/Detail/5130Thu, 19 Feb 2026 00:00:00 GMTEconomy and TaxesChapter 442 of 2023 (AB 543, Gipson) extended a longstanding sales tax exemption for certain purchases of bunker fuel, also known as maritime fuel. The law directs our office to submit an annual report containing data on three outcomes: the average monthly maritime fuel price at all domestic and international Pacific seaports, the average monthly maritime fuel price at California seaports, and maritime fuel deliveries at California seaports. This report fulfills that statutory requirement. https://lao.ca.gov/Publications/Detail/5094https://lao.ca.gov/Publications/Detail/5094Wed, 19 Nov 2025 00:00:00 GMTEconomy and TaxesThis post discusses features of the state's spending plan that were not covered elsewhere in the 2025-26 Spending Plan series.https://lao.ca.gov/Publications/Detail/5081https://lao.ca.gov/Publications/Detail/5081Thu, 16 Oct 2025 00:00:00 GMTEconomy and TaxesSome of California's local governments offer partial sales tax rebates to try to boost the amount of taxable sales within their borders. In 2023-24, these rebates totaled $140 million. In this post, we describe the distribution of rebate payments across cities and counties. We also examine some economic and demographic characteristics of rebate-paying jurisdictions. https://lao.ca.gov/Publications/Detail/5074https://lao.ca.gov/Publications/Detail/5074Tue, 16 Sep 2025 00:00:00 GMTEconomy and TaxesAssembly Budget Subcommittee No. 7 on Accountability and Oversighthttps://lao.ca.gov/Publications/Detail/5067https://lao.ca.gov/Publications/Detail/5067Wed, 20 Aug 2025 00:00:00 GMTEconomy and TaxesRecent changes were made to the publication of statistics required to calculate the California Necessities Index, which is used to adjust certain benefit rates and cost-of-living adjustments. In this brief, we provide details on the changes and evaluate alternatives for the index that require only currently available data and conform to the original intent of the index. https://lao.ca.gov/Publications/Detail/5065https://lao.ca.gov/Publications/Detail/5065Thu, 14 Aug 2025 00:00:00 GMT