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Full-Text Articles in Taxation-State and Local

A California Flat Tax For Real Middle Class Relief, Assembly Republican Caucus Office Of Policy Research Mar 1996

A California Flat Tax For Real Middle Class Relief, Assembly Republican Caucus Office Of Policy Research

California Assembly

No abstract provided.


Allocation Of Sales Tax And Other Local Government Revenues: Developing Workable Incentives For Balanced Development, Assembly Committee On Local Government Oct 1994

Allocation Of Sales Tax And Other Local Government Revenues: Developing Workable Incentives For Balanced Development, Assembly Committee On Local Government

California Assembly

No abstract provided.


Report Of The Senate Commission On Property Tax Equity And Revenue To The California State Senate, Senate Commission On Property Tax Equity And Revenue Jan 1991

Report Of The Senate Commission On Property Tax Equity And Revenue To The California State Senate, Senate Commission On Property Tax Equity And Revenue

California Senate

No abstract provided.


Proposition 136 "Taxpayers Right To Vote" - Analysis Of Issues And Provisions, Senate Revenue And Taxation Committee, Senate Local Government Committee, Assembly Local Government Committee Oct 1990

Proposition 136 "Taxpayers Right To Vote" - Analysis Of Issues And Provisions, Senate Revenue And Taxation Committee, Senate Local Government Committee, Assembly Local Government Committee

California Joint Committees

No abstract provided.


Overview Of Current Court Challenges To Proposition 13 And Its Implementing Laws: Assessment Of Similar Properties And Revenue Allocation To Local Agencies, Assembly Revenue And Taxation Committee Dec 1989

Overview Of Current Court Challenges To Proposition 13 And Its Implementing Laws: Assessment Of Similar Properties And Revenue Allocation To Local Agencies, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Land Use And Local Revenue Sharing: Playing The Zero-Sum Game, Senate Committee On Local Government, Assembly Committee On Local Government Nov 1989

Land Use And Local Revenue Sharing: Playing The Zero-Sum Game, Senate Committee On Local Government, Assembly Committee On Local Government

California Joint Committees

No abstract provided.


Proposition 99 And The Tax On Other Tobacco Products, Joint Legislative Budget Committee Apr 1989

Proposition 99 And The Tax On Other Tobacco Products, Joint Legislative Budget Committee

California Joint Committees

No abstract provided.


Overview Of California's Income Tax Laws: The Personal Income Tax And The Bank And Corporation Tax, Assembly Revenue And Taxation Committee Nov 1988

Overview Of California's Income Tax Laws: The Personal Income Tax And The Bank And Corporation Tax, Assembly Revenue And Taxation Committee

California Assembly

As Enacted by AB 53 (Kiehs) and SB 572 (Garamendi) of 1987, The California Tax Fairness, Simplification and Conformity Act of 1987; and SB 85 (Alquist) of 1986, California Unitary Reform and Modified by 1988 Legislation


A State Bond Pooling Authority For California: Pipe Dream Or Reality?, Senate Committee On Local Government Oct 1987

A State Bond Pooling Authority For California: Pipe Dream Or Reality?, Senate Committee On Local Government

California Senate

No abstract provided.


Proposition 13, Ten Years Later, Joint Legislative Budget Committee Sep 1987

Proposition 13, Ten Years Later, Joint Legislative Budget Committee

California Joint Committees

No abstract provided.


The Use Of Benefit Assessments Since Proposition 13, Senate Committee On Local Government Oct 1986

The Use Of Benefit Assessments Since Proposition 13, Senate Committee On Local Government

California Senate

No abstract provided.


California Unitary Reform 1986, Assembly Committee On Revenue And Taxation Oct 1986

California Unitary Reform 1986, Assembly Committee On Revenue And Taxation

California Assembly

No abstract provided.


Federal Tax Conformity - 1987: A Comparison Of Prior And New Federal And State Personal And Corporation Taxes, Senate Committee On Revenue And Taxation Jan 1986

Federal Tax Conformity - 1987: A Comparison Of Prior And New Federal And State Personal And Corporation Taxes, Senate Committee On Revenue And Taxation

California Senate

Covering Senate Bill 572 (Garamendi) and Assembly Bill 53 (Klehs)


Interim Hearing On State Income Tax Reform, Senate Committee On Revenue And Taxation Oct 1985

Interim Hearing On State Income Tax Reform, Senate Committee On Revenue And Taxation

California Senate

No abstract provided.


Overview Of State Assistance To Local Governments Since Proposition 13, Assembly Local Government Committee Feb 1983

Overview Of State Assistance To Local Governments Since Proposition 13, Assembly Local Government Committee

California Assembly

A Report Prepared by Staff of the ASSEMBLY LOCAL GOVERNMENT COMMITTEE. With the Assistance of Assembly Office of Research Assembly Revenue & Taxation Committee Assembly Ways & Means Committee.


Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee Sep 1982

Impact Of Office Of Administrative Law On California Taxing Agencies, Assembly Revenue And Taxation Committee

California Assembly

In 1979, AB 1111 (McCarthy, Chapter 567) was enacted to establish an Office of Administrative Law charged with promoting regulatory reform on the part of California's state agencies. The end of the second year of existence of the Office of Administrative Law (OAL) signals an appropriate time for the Assembly Revenue and Taxation Committee to review the impact of OAL and its regulatory reform activities on California's two major tax agencies and the taxpayers they serve. This briefing booklet reproduces OAL's 1981-82 Annual Report, and includes short analyses by the staff of the Board of Equalization and the Franchise Tax …


The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee Jan 1982

The Property Tax Four Years After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee

California Assembly

With the passage of Prop. 13 in June 1978, the property tax, a one hundred twenty-eight year old tax source, was radically changed. The rate of tax was limited to one percent of value (plus a rate for prior voted indebtedness) and the base of the tax was changed from fair market value for all property to acquisition value for most local real property and a fair market value for the balance of taxable property in California.


California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee Dec 1981

California's Bank And Corporation Tax Volume Vi: Unitary Method Of Apportionment: New Developments, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Timber Yield Tax Revenue Allocation, Assembly Revenue And Taxation Committee Nov 1980

Timber Yield Tax Revenue Allocation, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


California's Bank And Corporation Tax Volume Iv: Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee Nov 1980

California's Bank And Corporation Tax Volume Iv: Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


California's Bank And Corporation Tax Volume V: Exerpts From Hearing - Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee Nov 1980

California's Bank And Corporation Tax Volume V: Exerpts From Hearing - Unitary Method Of Apportionment: A Second Look, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


No-Property-Tax Cities After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee Nov 1980

No-Property-Tax Cities After Proposition 13, Assembly Revenue And Taxation Committee, Assembly Local Government Committee

California Assembly

No abstract provided.


The California Inheritance And Gift Tax Before And After Ab 2092 (Dedder) Chapter 634, Statutes Of 1980, Assembly Revenue And Taxation Committee Sep 1980

The California Inheritance And Gift Tax Before And After Ab 2092 (Dedder) Chapter 634, Statutes Of 1980, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Proposition 13 Assessment Issues, Assembly Revenue And Taxation Committee Sep 1980

Proposition 13 Assessment Issues, Assembly Revenue And Taxation Committee

California Assembly

A Briefing Book for oversight hearings by the Assembly Revenue and Taxation Committee.


California's Bank And Corporation Tax Volume Iii: Unitary Apportionment And World Wide Combination, Assembly Revenue And Taxation Committee Nov 1979

California's Bank And Corporation Tax Volume Iii: Unitary Apportionment And World Wide Combination, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Background Information On California's Bank And Corporation Tax Volume I: Federal Conformity Issues, Assembly Revenue And Taxation Committee Nov 1979

Background Information On California's Bank And Corporation Tax Volume I: Federal Conformity Issues, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Background Information On California's Bank And Corporation Tax Volume Ii: Unitary Method Of Apportionment, Assembly Revenue And Taxation Committee Nov 1979

Background Information On California's Bank And Corporation Tax Volume Ii: Unitary Method Of Apportionment, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


Implementation Of Proposition 13 Volume I: Property Tax Assessment, Assembly Revenue And Taxation Committee Oct 1979

Implementation Of Proposition 13 Volume I: Property Tax Assessment, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


California's Inheritance Tax: A Background Report, Assembly Revenue And Taxation Committee Oct 1979

California's Inheritance Tax: A Background Report, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


California's New Property Tax Assessment System, Assembly Revenue And Taxation Committee Jul 1979

California's New Property Tax Assessment System, Assembly Revenue And Taxation Committee

California Assembly

Legislative history, summary of provisions, and text of AB 1488 (Chapter 242 Statutes of 1979) and SB 17 (Chapter 49 - Statutes of 1979).