Income Taxes

Analysis and commentary pertaining to individual income and corporate income taxes.  For background understanding on what constitutes sound tax policy, please see our educational primer "Taxing Decisions Matter: A Citizens Guide to Good Tax Policy".

January 06, 2014

Issue Brief: Minnesota, Millionaires, and Mobility: What's the Economic Incentive for Leaving Minnesota?

Minnesota's new fourth tier income tax and recent estate tax changes alter the economics of residence decisions. In this Issue Brief we quantify the economic incentives for leaving Minnesota (and the disincentive to migrate here) for four very high income levels that the state's income tax system…

September 03, 2012

Middle Class Income Tax Competitiveness: How Do Minnesota's Paychecks Compare?

Gains in technology, manufacturing, and business service jobs don't always correlate with where the cheapest sources of labor are, or where the smartest sources of labor are, but rather where wage income can go the furthest. This article from our September-October 2012 edition of Fiscal …

September 01, 2011

Income Tax Comparison Study

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published September 2011.