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


January/February 2015

Roads Out of Perdition

A look at Minnesota highway finance past and present – and the policy considerations surrounding different revenue options being proposed.

Why is Minnesota Highway Construction Inflation So Much Higher than the Nation’s?

The strikingly large difference between state and national measures of highway cost inflation suggests that the source of, reasons for, and measurement of cost inflation must be part of the larger transportation finance debate.

Minnesota Residency: The “Domicile Swamp”

Guest columnist Gina Ceola, Director, PWC Minneapolis, provides a practitioner’s perspective on the complexity of Minnesota’s residency testing and why Minnesota’s residency laws need greater clarity and simplification.

Legislative Spotlight View All


Spotlight 15-06

Covers bills introduced from 3/16/2015 to 3/27/2015 -- House Files 1851 - 2139 and Senate Files 1725 - 2011.