Volatility of the Personal Income Tax Base [Publication Details]

Feb 8, 2017 - On the other hand, California's personal income tax (PIT) base was much more volatile. This is because (1) some of the more stable pieces of personal income are not taxed under California's PIT and (2) the PIT tax base includes capital gains, which are extremely volatile and are not counted as part of personal income in federal statistics.
https://lao.ca.gov/Publications/Detail/3548

Evaluation of a Sales Tax Exemption for Certain Manufacturers [Publication Details]

Dec 11, 2018 - Evaluation of a Sales Tax Exemption for Certain Manufacturers [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/3907

The 2017-18 Budget: The Board of Equalization

Mar 7, 2017 - BOE administers the sales and use tax (SUT) and many smaller tax and fee programs, promulgates related regulations, and adjudicates tax disputes and appeals. BOE ’s Use of Resources Background State Laws Address Board Members ’ Use of Resources.
https://lao.ca.gov/Publications/Report/3609

Managing California’s Cash

Sep 3, 2019 - In 1994, the Legislature helped state officials sell a series of RAWs to investors by agreeing in law to automatically reduce most categories of expenditures if cash flow projections showed that timely payment of RAWs was threatened.
https://lao.ca.gov/Publications/Report/4092

California’s First Film Tax Credit Program [Publication Details]

Sep 29, 2016 - California’s First Film Tax Credit Program [Publication Details] California’s First Film Tax Credit Program Format: HTML Description: In this report, as required by law, we evaluate the economic effects and the administration of the first film tax credit program passed in 2009.
https://lao.ca.gov/Publications/Detail/3502

The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC) [Publication Details]

Oct 17, 2019 - The 2019-20 Budget: California Spending Plan—Expands Earned Income Tax Credit (EITC) [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/4099

Options for Modifying the State Child Care Tax Credit [Publication Details]

Apr 7, 2016 - Options for Modifying the State Child Care Tax Credit [Publication Details] Options for Modifying the State Child Care Tax Credit Format: HTML Description: The Child and Dependent Care Expenses Credit (“child care tax credit” or “credit”) is a provision of the state income tax code that allows filers with income below $100,000 to reduce their tax liability by a percentage of their eligible child care expenses.
https://lao.ca.gov/Publications/Detail/3417

Sales Tax Exemptions for Diapers and Menstrual Products [Publication Details]

Jun 4, 2019 - Sales Tax Exemptions for Diapers and Menstrual Products [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/4068

Governor’s Proposed California Earned Income Tax Credit (CalEITC) Expansion [Publication Details]

Jun 4, 2019 - Governor’s Proposed California Earned Income Tax Credit (CalEITC) Expansion [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/4070

The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details]

Apr 22, 2015 - The 2015-16 Budget: Cigarette Tax and Licensing Programs [Publication Details] The 2015-16 Budget: Cigarette Tax and Licensing Programs Format: HTML Description: California imposes excise taxes on cigarettes and on other tobacco products such as cigars and chewing tobacco.
https://lao.ca.gov/Publications/Detail/3239