^[PDF] Allocating Local Sales Taxes: Issues and Options

Recently, these concerns have focused on one of the negative consequences of the situs-based system—the counterproductive competition that it creates between local communities for sales tax-generating businesses.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.pdf

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/Article/Detail/852

How Have Past Stock Market Downturns Affected Income Tax Revenue? [EconTax Blog]

Mar 9, 2026 - By most measures, the global financial crisis was more severe than the dot-com crash. The state 's unemployment rate, for example, peaked at 7 percent following the dot-com crash but reached nearly double that during the financial crisis and remained elevated for much longer.
https://lao.ca.gov/LAOEconTax/article/Detail/852

The 2026-27 Budget: Child Care and State Preschool

Mar 19, 2026 - As part of the 2021‑22 budget package, the Legislature and Governor agreed to add 206,800 non‑CalWORKs child care slots over a multiyear period. To date, the state has funded 129,800 additional slots—a 113.8 percent increase in non‑CalWORKs slots compared to 2020‑21 levels.
https://lao.ca.gov/Publications/Report/5168

In order to meet an April 2011 statutory deadline, the Employment Development Department proposes an interim parallel database solution for implementing an alternate base period.

May 10, 2010 - Essentially, the interim solution would de-link the two efforts. The department would  create a parallel UI/DI database  that utilizes modern technology and is  flexible enough to handle  ABP implementation.  
https://lao.ca.gov/Recommendations/Details/210

^[PDF] Improving State Nursing Programs to Ensure an Adequate Health Workforce

Encourage Fuller Use of Existing Facilities We recommend the Legislature link fund- ing for new nursing facilities to programs’ use of existing facilities in order to encourage more efficient use of resources and more options for students.
https://lao.ca.gov/2007/nursing/nursing_052907.pdf

California’s Strong Revenue Trends Mask Looming Budget Risk

Jan 23, 2026 - After the dot-com bust and the Great Recession, it took four and five years, respectively, for revenues to recover. Incorporating revenue risk into the budget now, therefore, reflects prudence, not pessimism.
https://lao.ca.gov/Publications/Report/5104

Allocating Local Sales Taxes: Issues and Options

Over the years, significant policy concerns have been raised regarding the state’s current method of allocating local sales taxes to the point of sale (a so-called “situs-based” system). Recently, these concerns have focused on one of the negative consequences of the situs-based system-the counterproductive competition that it creates between local communities for sales tax-generating businesses.
https://lao.ca.gov/2007/sales_tax/sales_tax_012407.aspx

The 2016-17 Budget: Analysis of Child Care and Preschool Proposals

Feb 24, 2016 - To create more transparency in terms of who is being served, we recommend the state link the income eligibility cap with recent SMI data. For the past several years, the state has linked the income cap to 70  percent of the 2007 SMI.
https://lao.ca.gov/Publications/Report/3367

LAO 2007 Budget Analysis: Employment Development Department (7100)

The department collects from employers (1) their UI contributions, (2) the Employment Training Tax, and (3) employee contributions for DI. It also collects personal income tax withholding. In addition, it pays UI and DI benefits to eligible claimants.
https://lao.ca.gov/analysis_2007/general_govt/gen_15_7100_anl07.aspx