Evaluation of a Tax Exemption for Zero-Emission Buses

Apr 15, 2024 - Local governments, such as cities, counties, and local transit authorities, generally own and operate these agencies. In 2019, passenger fares and fees provided 17  percent of funding for these agencies.
https://lao.ca.gov/Publications/Report/4890

Common Claims About Proposition 13

Sep 19, 2016 - It is difficult to determine, however, how much of this can be attributed to Proposition  13 instead of other factors. Long –Tenured Properties Are Less Likely to Be Developed. Figure  20 shows how likely vacant land in three large counties across the state (Los Angeles, Sacramento, and San Mateo) was to be developed over the last decade based on how long it has been owned.
https://lao.ca.gov/Publications/Report/3497

The 2025-26 Budget: CDTFA’s Tobacco Programs

Feb 14, 2025 - We do not know how much of the recent revenue decline is due to greater tax avoidance and how much is due to lower actual tobacco consumption. To the extent that tax avoidance could be a large part of the story, the size of the revenue loss highlights the importance of efforts to enforce tobacco tax laws.
https://lao.ca.gov/Publications/Report/4966

A Key Interaction Between Sales Taxes and Other Taxes on Cannabis Retailers

Dec 17, 2019 - As sales have begun in California ’s legal cannabis market, cities have levied business taxes on cannabis businesses at much higher rates than other businesses. As a result, this interaction has become much more important, and we recommend that the Legislature make statutory changes to address it.
https://lao.ca.gov/Publications/Report/4124

California’s First Film Tax Credit Program

Sep 29, 2016 - The RIMS II model estimates how much of a sector ’s inputs were sourced from within the region and how much from elsewhere. Generally, an economic multiplier is higher if more inputs were sourced locally.
https://lao.ca.gov/Publications/Report/3502

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - Both of these numbers provide a rough summary of how strongly the minimum wage compresses the wage distribution. In turn, this can help us gauge the potential labor market effects of further minimum wage hikes.
https://lao.ca.gov/Publications/Report/4878/3

The Property Tax Inheritance Exclusion

Oct 9, 2017 - By 2030, home  1 ’s bill would be one ‑third as much as home  2 ’s bill. In the absence of the inheritance exclusion, when home  1 passes to the original owner ’s child it would be reassessed. This would erase much of the difference in property tax payments between home  1 and home  2.
https://lao.ca.gov/Publications/Report/3706

The 2017-18 Budget: Evaluating the State-County Assessors' Partnership Agreement Program

Mar 27, 2017 - Participating county assessors were required to report how many of these types of activities were performed by staff paid for with SCAPAP funds and how much these activities added to their county ’s property tax base.
https://lao.ca.gov/Publications/Report/3632

Do Communities Adequately Plan for Housing?

Mar 8, 2017 - Consistent with this, one option could be to adjust upward RHNA goals for communities with high rents by an amount proportionate to how much their rents exceed the statewide norm. For example, a community whose rents are 25 percent above the statewide average and whose current total RHNA goal is 1,000 could instead be assigned a goal of 1,250.
https://lao.ca.gov/publications/report/3605

Fixing Unemployment Insurance

Dec 2, 2024 - Under the state ’s experience rating system, employers ’ annual tax rates are based on both how much that employer has contributed to the system and how much in benefits are attributable to its previous employees for all previous years.
https://lao.ca.gov/Publications/Report/4943