Translate

Results for tax expenditures from the past 5 years


823 results

Sort by date / relevance

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

The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption

Mar 23, 2020 - In our 2019 post on evaluating tax expenditures, we explain that periodically reviewing tax expenditures is important because, like direct state expenditures, they have budgetary costs. Such reviews can help policymakers assess whether a tax expenditure is effective and merits continued financial support from the taxpayers.
https://lao.ca.gov/Publications/Report/4207

An Update on California Competes [EconTax Blog]

Mar 10, 2023 - The figure below shows two measures of investments promised by California Competes tax credit recipients (1) capital investments per $1 of tax credit and (2) new jobs per $100,000 of tax credit (adjusted for inflation).
https://lao.ca.gov/LAOEconTax/Article/Detail/771

Tax Expenditure Evaluation [Publication Details]

Feb 22, 2023 - Tax Expenditure Evaluation [Publication Details] Translate Our Website This Google ™ translation feature provided on the Legislative Analyst's Office (LAO) website is for informational purposes only.
https://lao.ca.gov/Publications/Detail/4690

The 2023-24 Budget: California's Film Tax Credit [Publication Details]

Feb 28, 2023 - The 2023-24 Budget: California's Film Tax Credit [Publication Details] Description: This brief surveys research on the economic effects of state film tax credits and analyzes the Governor's proposal to extend California's film tax credit for five years.
https://lao.ca.gov/Publications/Detail/4713

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

Feb 28, 2023 - Second, the requirements do not apply to independent films with qualified expenditures less than $10  million. Assessment Legislature ’s Assessment Should Depend on How It Prioritizes Hollywood ’s Importance.
https://lao.ca.gov/Publications/Report/4713

The 2019-20 May Revision: Sales Tax Exemptions for Diapers and Menstrual Products

May 12, 2019 - The annual budget process gives the Legislature a natural opportunity to review and possibly modify conventional expenditures. Expiration dates provide similar opportunities for tax expenditures, helping the Legislature make the best use of its budgetary resources.
https://lao.ca.gov/Publications/Report/4040

An Update on California's Film Tax Credit Programs [EconTax Blog]

Jul 22, 2019 - FTB taxpayer compliance staff subsequently verifies tax credit claims with the CFC. Publically reported income tax statistic s do not currently differentiate between the different tax credit programs.
https://lao.ca.gov/LAOEconTax/Article/Detail/388

"" Show documents that contain the whole phrase ("sales tax")
AND Find documents with both terms on either side of the operator (sales AND tax).
NOT Exclude documents that contain the term after the operator (NOT tax).
+ Show documents containing the following term (+water).
- Exclude documents containing the following term (-water)