All Posts

July 15, 2021

What Minnesota’s “Best States for Business” Rank is Telling Us

We’re still top ten, but the growing split between our rankings on foundational competitiveness and business competitiveness deserve attention.

July 12, 2021

May / June 2021

Session Wrap A look at the tax and fiscal aftermath of the 2021 Special Session and why a “miscellaneous” provision deep in the tax bill may eventually turn out to be the most influential long-term tax policy action arising out of this strange year. Income Taxes, the TCJA, and Taxpayer Migration We…

July 08, 2021

Income Taxes, the TCJA, and Taxpayer Migration

We take a closer look at the influence of the SALT cap on effective tax rates, what the new IRS Statistics of Income releases are communicating about Minnesota taxpayer migration, and offer some thoughts on the implications for Minnesota’s income tax debates.