Updating the California Necessities Index

Aug 14, 2025 - Options A, B, and C, which largely maintain the current CNI calculation, are all similar to the current CNI historically. By maintaining an estimate for household fuels and other utilities, option C has the most fidelity to the current CNI concept.
https://lao.ca.gov/Publications/Report/5065

The 2023-24 Budget: California's Film Tax Credit

Feb 28, 2023 - Jackson, C. Kirabo, Rucker C. Johnson, and Claudia Persico. “The Effects of School Spending on Educational and Economic Outcomes: Evidence from School Finance Reforms. ” The Quarterly Journal of Economics 131.1 (2016): 157 ‑218.
https://lao.ca.gov/Publications/Report/4713

The 2021-22 Budget: Business Tax Incentives

Jan 28, 2021 - For example, if a business had committed to hiring 100 n ew employees but only hired 80, the state might recapture 20  p ercent of the tax credits. Latest Round Differed From Prior Periods More Businesses Applied for Credits in 2020.
https://lao.ca.gov/Publications/Report/4327

Fixing Unemployment Insurance

Dec 2, 2024 - As  shown in Figure  4 , the state began this period in Schedule C but quickly moved to Schedule F+, the highest tax schedule, where it has remained since. Tax System Had No Room to Work in the Great Recession.
https://lao.ca.gov/Publications/Report/4943

Evaluating State Economic Stimulus Proposals

Feb 1, 2021 - As a result, relying solely on the results of estimated jobs or economic output from these types of studies to evaluate a stimulus proposal likely will lead to a n incomplete assessment. …But Studies Still Can Provide Useful Information.
https://lao.ca.gov/Publications/Report/4331

The 2022-23 Budget: Governor’s Office of Business and Economic Development Proposals

Feb 11, 2022 - The California Travel and Tourism Commission, doing business as Visit California, is a 501(c)(6)  nonprofit mutual benefit corporation that operates a massive marketing program to increase in ‑state, domestic, and international tourism.
https://lao.ca.gov/Publications/Report/4529