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[PDF] Reconsidering the Optional Single Sales Factor

Evidence Links Higher Sales Factor With Job Growth. In general, the evidence suggests that increasing the weight of the sales factor produces a small but noticeable increase in economic activity. Several academic studies which have covered all states over a decade or more and controlled for other factors that affect economic activity besides corporate taxes have found that a higher sales factor (all else equal) is associated with more economic development.
https://lao.ca.gov/reports/2010/tax/single_payer/single_payer_052610.pdf

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Drug courts link supervision and treatment of drug users with ongoing judicial monitoring and oversight. The budget plan realigns a total of about $184 million of DADP programs (Regular and Perinatal Drug Medi-Cal, $131 million; Regular and Perinatal Non Drug-Medi-Cal, $26 million; and Drug Courts, $27 million) to the counties.
https://lao.ca.gov/reports/2011/bud/spend_plan/spend_plan_081211.pdf

[PDF] How Small Is Too Small? An Analysis of School District Consolidation

The role of the COEs is inextricably linked to the role of the California Department of Education (CDE) and the appropriate division of responsibilities between the state and local educational agencies.
https://lao.ca.gov/reports/2011/edu/district_consolidation/district_consolidation_050211.pdf

[PDF] The Master Plan at 50: Guaranteed Regional Access Needed for State Universities

The statewide Chancellor’s office must work with campuses to manage enrollment demand to achieve enrollment totals close to their targeted levels, while still ensuring that all eligible applicants are offered an enrollment slot.
https://lao.ca.gov/reports/2011/edu/regional_access/regional_access_021411.pdf

[PDF] High-Speed Rail Is at a Critical Juncture

The train system would link the state’s major population centers, including Sacramento, the San Francisco Bay Area, the Central Valley, Los Angeles, the Inland Empire, Orange County, and San Diego (as shown in Figure 1).
https://lao.ca.gov/reports/2011/trns/high_speed_rail/high_speed_rail_051011.pdf

[PDF] Restructuring California's Adult Education System

Another strength is that the Chancellor’s Office’s information system links with the Employment Development Department (EDD) to obtain wage data on former CCC students who have entered the workforce.
https://lao.ca.gov/reports/2012/edu/adult-education/restructuring-adult-education-120412.pdf

[PDF] Comparing Funding for Charter Schools and Their School District Peers

For both charter schools and school districts, we recommend funding a base general purpose allocation—one that is rationale, simple, and transparent—along with a few block grants linked with student needs, and then equalizing associated per-pupil rates over time.
https://lao.ca.gov/reports/2012/edu/charter-schools/charter-schools-012612.pdf

[PDF] A Review of the Teacher Layoff Process in California

We believe the state-imposed layoff time line should be better linked with the availability of critical state and local fiscal information. Specifically, we recommend changing the time lines later in the year—to June 1 for initial layoff notices and to August 1 for final notices.
https://lao.ca.gov/reports/2012/edu/teacher-layoffs/teacher-layoffs-032212.pdf

[PDF] Year-Three Survey: Update on School District Finance in California

We also recommend linking a stronger focus on outcomes with a refocused mission for the California Department of Education—placing a greater emphasis on data, accountability, and best practices in lieu of compliance monitoring.
https://lao.ca.gov/reports/2012/edu/year-three-survey/year-three-survey-050212.pdf