California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - In the first approach, we simply look at a snapshot of the age distribution of low-wage workers in 2023. If most low-wage jobs were stepping stones to higher-wage jobs, then we would expect most low-wage workers to be young.
https://lao.ca.gov/Publications/Report/4878/2

Overview of Diversity Efforts in the Film Tax Credit Program

May 1, 2025 - Therefore, representation proportionate to California ’s population is simply one of many statistics that can be considered as part of the state ’s equity objectives. Increases in Diversity May Partially Come From Selection Effects.
https://lao.ca.gov/Publications/Report/5036

The 2025-26 Budget: California’s Film Tax Credit

Feb 28, 2025 - In contrast, competitors allocate credits on a first ‑come, first ‑served system or simply as an uncapped entitlement. Additionally, California tends to have more requirements and restrictions on the use of tax credits than other competitors.
https://lao.ca.gov/Publications/Report/5000

California’s Low-Wage Workers and Minimum Wage

Mar 11, 2024 - To some extent, this is due simply to the smaller sample size. Much more serious problems, however, can arise when respondents differ systematically from nonrespondents. These concerns have grown as response rates for many surveys have declined substantially over the last decade.
https://lao.ca.gov/Publications/Report/4878/4

Fixing Unemployment Insurance

Dec 2, 2024 - “Legal incidence ” is simply who initially pays the tax. In the case of UI taxes, it is always the employer. Economic  incidence refers to the entity that ultimately bears the cost of the tax and therefore is more important for policymaking.
https://lao.ca.gov/Publications/Report/4943