Our Flagship Studies View All

How Does Minnesota Compare?

Provides state-by-state rankings of state & local government revenues and spending

50-State Property Tax Comparison Study

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels across the country

Multi-State Individual Income Tax Comparison Study

Compares individual income tax burdens for various filer types at different income levels

Fiscal Focus View All


September / October 2021

Special Report on Tax Reliability: The State of Minnesota’s “Big Three”

An important and often underappreciated tax policy issue is reliability -- a tax system’s ability to support expenditure programs over the long run and provide dependable streams of revenue even as the characteristics and nature of the underlying economy evolves and varies with the business cycle.  Diversity in the tax system, like an investment portfolio, supports such an objective.  But it also requires a closer look at the structure of specific taxes because “how” these taxes are collected in a state can have significant impacts on their growth trends and variability in collections.  We take a closer look at our “big three” by providing some current relevant statistics pertaining to each tax, structural considerations impacting revenue collections, and some relevant policy issues going forward.

Legislative Spotlight View All


Spotlight 21-07

Governor, House and Senate Tax Bill Side by Side