Other Taxes and Tax Issues

Our investigations into other state and local taxes as well as important tax-related issues such as tax reform, tax expenditures, and tax incidence.  For background understanding on what constitutes sound tax policy, please see our educational primer "Taxing Decisions Matter: A Citizens Guide to Good Tax Policy".

July 18, 2014

The Progressives' Tax Policy Paradox

From our May-June 2013 edition of Fiscal Focus.  The 2013 legislative session was dominated by discussion about the progressivity of Minnesota's tax system.  In this From the Director column, we argue that new revenues will have to include more regressive forms of taxation.…

July 17, 2014

The Price Tax of Minnesota Fairness

From our March-April 2013 edition of Fiscal Focus.  The Department of Revenue's Tax Incidence Study has become the state's "tax fairness bible".  So what does it say about the steps the state would have to take to create tax fairness?  We look into this question and other complicated issues that…

December 09, 2013

The Stool Revisited

Minnesota's "unbalanced three legged revenue stool" was one of the more influential and successful policy marketing efforts in state tax history.  With the 2013 tax changes now in place and the 2014 session approaching, we examine the premise of a balanced revenue system, the actions taken in…