Why Have Sales Taxes Grown Slower Than the Economy?

Increased online purchases, many of which go untaxed, also contributed to this decline. The Sales Tax Base Has Contracted Relative to the Size of the Economy. Over time, the share of consumer income spent on taxable items has declined, causing taxable sales to grow less quickly than the state economy.
https://lao.ca.gov/reports/2013/tax/Sales-tax/Sales-tax-080513.aspx

The 2014-15 Budget: Child Care and Preschool Programs

Based on multiyear caseload trends, the Governor estimates average monthly caseload will decline by 650 slots for Stage 2 and by nearly 2,000 slots for Stage 3 in 2014 –15 . . . .And Partly by Per –Child Cost Estimates.
https://lao.ca.gov/reports/2014/budget/child-care/child-care-030414.aspx

The 2014-15 Budget: Proposition 98 Education Analysis

Considered a form of Linked Learning (see below). 29.6 Linked Learning One –time funding to support small, career –themed learning cohorts within comprehensive high schools that tie academic coursework to technical content and work –based learning. 5.2 b Specialized Secondary Programs Competitive grants that provide seed money to pilot programs that prepare students for college and careers in specialized fields ($3.4  million).
https://lao.ca.gov/reports/2014/budget/prop98/proposition-98-budget-021414.aspx

The 2014-15 Budget: Resources and Environmental Protection

In January 2014, ARB linked the state ’s cap –and –trade market with Quebec ’s cap –and –trade market, which allows allowances in each market to be traded for each other. The ARB has regulatory responsibility to oversee the direct trading of California ’s cap –and –trade allowances.
https://lao.ca.gov/reports/2014/budget/resources/resources-environmental-protection-022114.aspx

Restructuring California’s Child Care and Development System

By comparison, families receiving a contracted slot only have access to care at a specific location. The limited choice for families receiving a contracted slot can result in significant match issues.
https://lao.ca.gov/reports/2014/education/child-care/restructuring-child-care-system-040414.aspx

Initial Review of CSU’s Early Start Program

Early Start options at the campuses include both in –person and online courses, ranging from one to three units. Students may enroll in these courses at the campus where they will enroll in the fall or at a campus closer to where they live.
https://lao.ca.gov/reports/2014/education/early-start/CSU-Early-Start-011414.aspx

A Look at Voter-Approval Requirements for Local Taxes

Assessment rates are linked to the cost of providing the service or improvement. Proposition 218 established requirements local governments must follow to impose an assessment. First, a local government must verify that property owners would receive a specific, direct benefit from the project or service being funded by the assessment.
https://lao.ca.gov/reports/2014/finance/local-taxes/voter-approval-032014.aspx

Overview of Motion Picture Industry and State Tax Credits

The series airs on Netflix, an online video streaming service whose parent company is based in Los Gatos, California. Subsidies in Some States Very Generous. State film and television production incentives typically have key elements in common.
https://lao.ca.gov/reports/2014/finance/tax-credit/film-tv-credit-043014.aspx

Implementation Update: Reforming Transfer From CCC to CSU

The office expects that as more colleges begin identifying students earlier and using the online planning tools, the verification process will become more automated and less labor –intensive for community colleges.
https://lao.ca.gov/reports/2015/edu/reforming-transfer/reforming-transfer-020215.aspx

Unclaimed Property: Rethinking the State’s Lost & Found Program

Officials note that individuals and businesses owning unclaimed property tend to be tax filers, indicating that similarly linking California ’s unclaimed property program to its tax administration system could make sense.
https://lao.ca.gov/reports/2015/finance/Unclaimed-Property/unclaimed-property-021015.aspx