^[PDF] California's Tax Expenditure Programs: Overview

WHAT ARE TAX EXPENDITURES? Tax expenditures generally are defined as tax provisions—such as exemptions, exclu- sions, deductions, credits, deferrals, and pref- erential tax rates—which deviate from the “basic” tax structure and result in a reduction in government revenues.
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_part_one_overview.pdf

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

^[PDF] Tax Expenditures: Policy Issues

Tax Expenditures: Policy Issues Presented to: Commission on the 21st Century Economy February 12, 2009 LAO Tax Expenditures—An Alternative To Direct Spending Programs What is the need for the program?
https://lao.ca.gov/handouts/Econ/2009/Tax_Expenditures_2_12_09.pdf

^[PDF] The 1982-83 Budget: Perspectives and Issues

These types of tax expenditures, however, can result in signifi- cant amounts of foregone revenue. Second, tax expenditures weaken the Legislature's control of the budget. Once a tax expenditure has been established in law, the revenue B-2 loss occurs automatically thereafter.
https://lao.ca.gov/analysis/1982/pandi_82_Part2.pdf

^[PDF] Tax Expenditures

Tax Expenditures Assembly Accountability and Administrative Review and Assembly Revenue and Taxation Committees Hons. Roger Dickinson and Henry T. Perea, Chairs Tax Expenditures 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 February 22, 2012 LAO 70 YEARS OF SERVICE 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 February 22, 2012 LAO 70 YEARS OF SERVICE  What Are Tax Expenditures?
https://lao.ca.gov/handouts/state_admin/2012/Tax_Expenditures_2_22_12.pdf

^[PDF] Other Possible Revenue Sources for Medi-Cal and Developmental Services

Changes to Tax Credits and Other Tax Expenditures
https://lao.ca.gov/handouts/health/2015/Other-Possible-Revenue-Sources-Medi-Cal-Developmental-Services-070915.pdf

LAO Publications

Format: February 2, 1999 - Shifting Gears: Rethinking Property Tax Shift Relief Format: California's Tax Expenditure Programs Part 1 February 1, 1999 - This two-part report on tax expenditure programs (TEPs) is the. fourth in a series of such reports produced by the Legislative Analyst's Office.
https://lao.ca.gov/publications?page=184&year=0&publicationType=0

LAO Publications

Format: February 2, 1999 - Shifting Gears: Rethinking Property Tax Shift Relief Format: California's Tax Expenditure Programs Part 1 February 1, 1999 - This two-part report on tax expenditure programs (TEPs) is the. fourth in a series of such reports produced by the Legislative Analyst's Office.
https://lao.ca.gov/Publications?page=184&year=0&publicationType=0

California's Tax Expenditure Programs: Compendium of Individual Programs Overview

California's Tax Expenditure Programs: Compendium of Individual Programs Overview Legislative Analyst's Office, February 1999 California's Tax Expenditure Programs Compendium of Individual Programs--Overview Introduction This is Part Two of a two-part report on California's tax expenditure programs (TEPs).
https://lao.ca.gov/1999/tax_expenditure_299/tep_299_compendium_intro.html

^[PDF] California's Tax Expenditure Programs--Part 1: Overview

WHAT ARE TAX EXPENDITURES? Tax expenditures generally are defined as tax provisions-such as exemptions, exclu- sions, deductions, credits, deferrals, and pref- erential tax rates-which deviate from the "basic" tax structure and result in a reduction in government revenues.
https://lao.ca.gov/reports/1999/californias_tax_expenditure_program_part_1.pdf