Tax Expenditure Reviews

Tax Expenditure Reviews November 2007 Tax Expenditure Reviews (Prepared for the Senate Committee on Revenue and Taxation Assembly Committee on Revenue and Taxation Joint Legislative Budget Committee.)
https://lao.ca.gov/2007/tax_expenditures/tax_expenditures_1107.aspx

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

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

^[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

^[PDF] California’s Fiscal Outlook: Proposition 98 Briefing

Roll back recent program expansions. ; Reduce program benefits. ; Eliminate duplicative or ineffective programs. ; Shift costs to special funds or user fees. ; Eliminate tax credits and tax expenditure programs. ; Increase efforts to enforce existing tax laws. ; Raise tax rates. ; Array of Options for Balancing
https://lao.ca.gov/handouts/education/2007/Fiscal_Outlook_Proposition_98_111507.pdf

^[PDF] The 1991-92 Budget: Perspectives and Issues

Wilson Maria Ponce Michael Kent Read Senita Robinson Ignacio Salinas Patricia Prosser Skott Jim Stahley Aileen Sullivan KellyZavas Revenues in 1991-92~ONTD 7 Capital Gains Tax Liabilities .47 8 Major Categories of Taxable Sales .48 9 Annual Growth in State Sales Tax Collections .49 10 Annual Growth in Taxable Corporate Profits 50 11 Projected Corporate
https://lao.ca.gov/analysis/1991/pandi_91_intro.pdf

LAO Publications

Our proposed o ptions include eliminating or modifying 12 tax expenditure programs for a savings of $1.7 billion over the next two years. In general, these recommendations are based on our conclu sion that these programs lack a strong rationale or are not sufficiently effective or efficient in achieving their stated goals.
https://lao.ca.gov/Publications?page=2&year=0&productid=1&categoryid=0

^[PDF] Governor’s Tax Increase Proposal

Revenue options involving the SUT include eliminating certain tax expenditure programs and extending the tax base. " Extending the SUT tax base to include various services could be coupled with an eventual overall rate reduction.
https://lao.ca.gov/handouts/revtax/2003/030089_HO.pdf

^[PDF] Parole Realignment LAO Alternative Budget Package

Parole Realignment LAO Alternative Budget Package Parole Realignment LAO Alternative Budget Package 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 March 3, 2008 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 March 3, 2008 Three Financing Approaches Shift state General Fund revenues to counties Impose new tax LAO Budget Package Reallocates: Water and waste district
https://lao.ca.gov/handouts/localgov/2008/parole_realignment_03_10_08.pdf

The 2021-22 Budget: Business Tax Incentives [Publication Details]

Jan 28, 2021 - The 2021-22 Budget: Business Tax Incentives [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/4327