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August 29, 2023

July / August 2023

A Closer Look at Some Recent Migration-Related Concerns State migration is in the news with a couple of reports causing some brows to be furrowed with respect to Minnesota’s demographic and economic future.  Some recent research and a deeper dive into the data offers a more complex message with

August 28, 2023

Minnesota’s GILTI Budget Fix: It May Not Be That Simple

A last-minute corporate tax policy switch replaced a worldwide combined reporting proposal with taxation of Global Intangible Low Taxed Income (or GILTI) in order to meet the DFL’s revenue raising targets.  But as a recent analysis discusses, the state may have sidestepped one area of policy