Results for tax expenditures


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Evaluating Tax Expenditures [EconTax Blog]

Aug 29, 2019 - Evaluating Tax Expenditures [EconTax Blog] Seth Kerstein What Are Tax Expenditures? Tax Provisions Intended to Accomplish A Public Policy Goal. Tax expenditures are provisions of tax law that enable targeted groups to reduce their taxes relative to the “basic ” tax structure.
https://lao.ca.gov/LAOEconTax/Article/Detail/396

California State Tax Expenditures Total Around $55 Billion [EconTax Blog]

Feb 18, 2015 - Defining Tax Expenditures What Are Tax Expenditures? The term "tax expenditures " refers to tax exclusions, exemptions, preferential tax rates, credits, and other tax provisions that reduce the amount of revenue collected from the basic tax structure.
https://lao.ca.gov/LAOEconTax/Article/Detail/60

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

Mar 23, 2020 - In our 2019 post on evaluating tax expenditures, we explain that periodically reviewing tax expenditures is important because, like direct state expenditures, they have budgetary costs. Such reviews can help policymakers assess whether a tax expenditure is effective and merits continued financial support from the taxpayers.
https://lao.ca.gov/Publications/Report/4207

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [Publication Details]

Mar 23, 2020 - The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption [Publication Details] The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption Format: HTML Description: In this budget analysis brief, we provide background information on the current tax expenditure and assess the merits of the administration’s proposal to expand it.
https://lao.ca.gov/Publications/Detail/4207

[PDF] Summary of 1979-80 "Tax

Summary of 1979-80 "Tax Expenditures" In the 197~ budget, the Department of Finance has identified state tax expenditures totaling $6.6 billion and local tax expenditures (under the sales and property taxes) of $2.7 billion.
https://lao.ca.gov/analysis/1979/01_transmittal_overview_1979.pdf

[PDF] Analysis of the 1987-88 Tax Expenditure Budget

Contents Part One: Overview of the 1987-88 Tax Expenditure Budget A. Introduction. 5 B. What is a Tax Expenditure? . 5 C. Measuring the Costs of Tax Expenditures 6 D. Analysis of the 1987-88 Tax Expenditure Budget. 7 1.
https://lao.ca.gov/reports/1988/00_88_analysis_of_the_1987_88_tax_expenditure_budget.pdf

California's Tax Expenditure Programs: Part 1--Overview

Overview Of Tax Expenditure Programs This part of the report provides an overview of California's tax expenditure programs (TEPs). Specifically, in this part we: Discuss alternative definitions of "tax expenditures," and how the definition used affects the calculation of the overall tax expenditure budget.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.html

[PDF] California's Tax Expenditure Programs: Overview

WHAT ARE TAX EXPENDITURES? Tax expenditures generally are defined as tax provisions—such as exemptions, exclu- sions, deductions, credits, deferrals, and pref- erential tax rates—which deviate from the “basic” tax structure and result in a reduction in government revenues.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.pdf

California's Tax Expenditure Programs Part 1 [Publication Details]

Feb 1, 1999 - California's Tax Expenditure Programs Part 1 [Publication Details] PDF This two-part report on tax expenditure programs (TEPs) is the. fourth in a series of such reports produced by the Legislative Analyst's Office.
https://lao.ca.gov/Publications/Detail/2753

[PDF] The 1982-83 Budget: Perspectives and Issues

These types of tax expenditures, however, can result in signifi- cant amounts of foregone revenue. Second, tax expenditures weaken the Legislature's control of the budget. Once a tax expenditure has been established in law, the revenue B-2 loss occurs automatically thereafter.
https://lao.ca.gov/analysis/1982/pandi_82_Part2.pdf

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