^[PDF] LAO 1994 Budget Perspectives and Issues: PERSPECTIVES ON STATE REVENUES

The Relationship Between Tax Relief and Economic Stimulus 62 Part III: Perspectives on State Revenues The stated purpose for these tax changes was to help stimulate economic activity in California. Generally, these changes created new tax expenditure programs to favor California-based businesses.
https://lao.ca.gov/analysis_1994/1994_pandi/pi94part3.pdf

The 2024-25 Budget: Sustainable Funding for the Department of Pesticide Regulation

Mar 5, 2024 - For instance, a single tax rate is easier for the state to administer and offers a more predictable revenue stream. It  also is simpler and more predictable for the entities that pay the tax. A flat increase also aligns with the recommendations in the independent contractor ’s report.
https://lao.ca.gov/Publications/Report/4873

Taxation of Sugary Drinks

Nov 26, 2018 - Reducing “Tax Expenditures. ” Tax expenditures are exceptions to the basic tax structure that apply to certain types of taxpayers or transactions. As described above, for example, California exempts food products from the sales tax.
https://lao.ca.gov/Publications/Report/3903

2004-05 Budget Perspectives and Issues: State Fiscal Picture

A second is the multibillion-dollar ongoing budget shortfall that would still remain unresolved, even under the Governor's plan, and would have to be dealt with through more borrowing or further spending cuts if additional revenues are "left off the table. " We believe the Legislature should consider whether solutions involving taxes —such as the elimination of selected
https://lao.ca.gov/analysis_2004/2004_pandi/pi_part_1_anl04.htm

California Tax Expenditure Proposals: Income Tax Introduction

California Tax Expenditure Proposals: Income Tax Introduction Source: Franchise Tax Board.   As noted above, each filing status has a corresponding tax rate schedule. Figure  2 provides tax rate schedules by filing status for the 1998 tax year.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_incometax_overview.html

^[PDF] Tax Expenditure Reviews

Tax Expenditure Reviews Senate Committee on Revenue and Taxation Assembly Committee on Revenue and Taxation Joint Legislative Budget Committee Tax Expenditure Reviews L E G I S L A T I V E A N A L Y S T ’ S O F F I C E November 2007 1L E G I S L A T I V E A N A L Y S T ’ S O F F I C E INTRODUCTION The Supplemental Report of the
https://lao.ca.gov/2007/tax_expenditures/tax_expenditures_1107.pdf

LAO Publications

Report The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption Format: HTML March 23, 2020 - In this budget analysis brief, we provide background information on the current tax expenditure and assess the merits of the administration’s proposal to expand it.
https://lao.ca.gov/Publications?page=6&year=0&productid=7&categoryid=0

LAO Publications

Report The 2020-21 Budget: Expanding the Minimum Franchise Tax Exemption Format: HTML March 23, 2020 - In this budget analysis brief, we provide background information on the current tax expenditure and assess the merits of the administration’s proposal to expand it.
https://lao.ca.gov/publications?page=6&year=0&productid=7&categoryid=0

The 2010-11 Budget: Overview of the May Revision

Changes to Tax Expenditure Programs. Tax expenditures are credits, exemptions, and deductions intended to produce a particular policy benefit through the tax code. Yet, some of these programs have failed to prove their effectiveness —such as enterprise zones —and others result in a disparate treatment of income.
https://lao.ca.gov/reports/2010/bud/may_revise/may_revision_051810.aspx

^[PDF] Letter to Legislator--Evaluation of UCLA Film Credit Study

Non-qualified expenditures include wages paid to writers, directors, producers, and performers, as well as publicity expenses and federal payroll taxes. The program provides tax credits equal to 20 percent or 25 percent of the qualified expenditures.
https://lao.ca.gov/reports/2012/stadm/letters/evaluate-film-tax-credit-061312.pdf