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August 12, 2022

July / August 2022

What Would Minnesota Without an Individual Income Tax Look Like?  A look at commonly shared revenue system features and spending characteristics of states without an individual income tax indicates that a phase-out of the tax would require a complete transformation of the state fiscal system – and

August 12, 2022

How Does Minnesota’s Fiscal Effort Compare?

Minnesota’s reputation as a high tax state is a function of high rates and collections.  Is our reputation still deserved when factoring in states’ underlying ability to raise revenue?