1996-97 Perspectives and Issues: The Governor's Tax Reduction Proposal

Modify tax expenditure programs that are ineffective or inefficient in achieving objectives. These could include various income tax exclusions, exemptions, deductions, and credits . Reduce Marginal Income Tax Rates in Other Ways.
https://lao.ca.gov/analysis_1996/p965-1.html

Assessing Recent Changes to California Competes

Mar 30, 2020 - Periodically reviewing tax expenditures such as California Competes 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/4213

The 2024-25 Budget: The Governor’s Proposition 98 Funding Maneuver

Feb 15, 2024 - This is because prior ‑year taxes usually have been filed and associated revenues collected by April of any given year. Due to the state conforming to federal tax filing extensions, however, the Legislature only gained a complete picture of 2022 ‑23 tax collections late in 2023 —after the fiscal year already ended.
https://lao.ca.gov/Publications/Report/4840

May Revision: Earned Income Tax Credit Proposal [EconTax Blog]

May 17, 2015 - As part of the May Revision, the Governor has proposed to implement an earned income tax credit (EITC) that would increase the after-tax income of low-income workers. The proposed EITC is similar to Option 2 that we presented in our December 2014 report — Options for a State Earned Income Tax Credit .
https://lao.ca.gov/LAOEconTax/Article/Detail/107

Addressing the State's Fiscal Problem; 12-19-2001

These include the modification or elimination of ineffective or inefficient tax expenditure programs (TEPs), the broadening of tax bases, increased tax rates, the transfer of special fund balances to the General Fund, improved tax compliance and tax collections, sales of state assets, and revised accrual adjustments.
https://lao.ca.gov/2001/budget_options/1201_budget_options.html

FTB Spring 2015 Revenue Exhibit Data Posted [EconTax Blog]

May 14, 2015 - Such concentrations are typical , given California's tax rate structure, in which higher-income filers pay personal income taxes at higher rates. Proposition 30 , passed in 2012, has increased the tax payment concentration among the top 1% of filers to some extent. 
https://lao.ca.gov/LAOEconTax/Article/Detail/102

How Will Aging Baby Boomers Affect Future Property Tax Revenues? [EconTax Blog]

Jun 20, 2017 - How Will Aging Baby Boomers Affect Future Property Tax Revenues? [EconTax Blog] How Will Aging Baby Boomers Affect Future Property Tax Revenues? June 20, 2017 Brian Uhler California 's homeowners are getting older.
https://lao.ca.gov/LAOEconTax/Article/Detail/247

The 2024-25 Budget: Insolvency Risks for Environmental and Transportation Special Funds

Feb 27, 2024 - Typically, doing so requires increasing existing taxes or fees or establishing a new revenue stream. In some circumstances, fee or tax increases must be approved by the Legislature or by voters. In  other cases, the Legislature has granted the administration statutory authority to increase charges, sometimes up to a threshold or according to a schedule.
https://lao.ca.gov/Publications/Report/4858

LAO Publications

These options generally involve tax expenditure program s which are either inefficient at achieving their objectives or are not the most efficient means of doing so. Report The Problem of Abusive Tax Shelters Format: HTML February 18, 2004 - The current level of abusive tax shelters (ATS) activity—and its potential for future
https://lao.ca.gov/Publications?page=3&year=0&productid=9&categoryid=0

LAO Publications

All Years2018201720162015201420132012201120102009200820072006200520042003200220012000199919981997199619951994199319921991199019891988198719861985198419831982198119801979197819771976197519741973197219711970196919681967196619651964196319621961196019591958195719561955195419531952195119501949194819471945All PublicationsHandoutOtherPostReportHandout May 10, 2010 - Presented at the Assembly Budget
https://lao.ca.gov/publications?page=86&year=0&publicationType=0