Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Doing so would result in a less equitable tax system and would not offer meaningful administrative efficiencies. We recommend rejecting the proposed change. Approve Elimination of Tax Expenditures for Fossil Fuel Production.
https://lao.ca.gov/LAOEconTax/Article/Detail/797

Evaluating Tax Policy Changes in the Governor's Budget [EconTax Blog]

Feb 22, 2024 - Doing so would result in a less equitable tax system and would not offer meaningful administrative efficiencies. We recommend rejecting the proposed change. Approve Elimination of Tax Expenditures for Fossil Fuel Production.
https://lao.ca.gov/LAOEconTax/article/Detail/797

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

^[PDF] Tax Expenditure Evaluation

Tax Expenditure Evaluation Assembly Committee on Revenue and Taxation Hon. Jacqui Irwin, Chair P R E S E N T E D T O : L E G I S L A T I V E A N A L Y S T ’ S O F F I C E Tax Expenditure Evaluation F E B R U A R Y 2 2 , 2 0 2 3 L E G I S L AT I V E A N A LY S T ’ S O F F I C E 1 Tax Expenditure
https://lao.ca.gov/handouts/state_admin/2023/Tax-Expenditure-Evaluation-022223.pdf

^[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

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

Feb 1, 1999 - California's Tax Expenditure Programs Part 1 [Publication Details] California's Tax Expenditure Programs Part 1 Format: PDF Description: 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] 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] Tax Expenditures: Policy Issues

Tax Expenditures: Policy Issues Presented to: Commission on the 21st Century Economy February 12, 2009 LAO Tax Expenditures—An Alternative To Direct Spending Programs What is the need for the program?
https://lao.ca.gov/handouts/Econ/2009/Tax_Expenditures_2_12_09.pdf

^[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