Open Access. Powered by Scholars. Published by Universities.®

Taxation-State and Local Commons

Open Access. Powered by Scholars. Published by Universities.®

Articles 1 - 24 of 24

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.


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.


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


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.


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).


Report Of The Task Force On Property Tax Administration, Assembly Committee On Revenue And Taxation Jan 1979

Report Of The Task Force On Property Tax Administration, Assembly Committee On Revenue And Taxation

California Assembly

No abstract provided.


California's Taxation Of Timber And Timberland, Assembly Revenue And Taxation Committee Jan 1979

California's Taxation Of Timber And Timberland, Assembly Revenue And Taxation Committee

California Assembly

No abstract provided.


The Impact Of Proposition 13 (The Jarvis-Gann Property Tax Initiative) On Local Government Programs And Services, Assembly Committee On Local Government, Assembly Committee On Revenue And Taxation May 1978

The Impact Of Proposition 13 (The Jarvis-Gann Property Tax Initiative) On Local Government Programs And Services, Assembly Committee On Local Government, Assembly Committee On Revenue And Taxation

California Assembly

No abstract provided.