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Fiscal Focus

Fiscal Focus is our bimonthly publication providing news, analysis, and commentary on tax and spending topics in the headlines.


January 05, 2023

November / December 2022

2023 Session: Land of Opportunity

With $17.6 billion available and single party control over the legislative and executive branches, 2023 is shaping up to be a memorable legislative session combining big agendas and some balancing acts.    

What Does “Full Funding” of Education Mean?

"Full funding” of K-12 education has been deemed a top priority in the 2023 session, but what that idea actually means and entails is an open debate.  Trends in state education support may inform it. But as two investigations from twenty years ago revealed, understanding both the costs to deliver educational outcomes and the opportunities to pursue system efficiencies are needed to achieve it.

October 18, 2022

September / October 2022

Questions Surrounding Pension Policy in 2023

Valuation reports are not out yet, but questions regarding some curious reported investment returns, the push to further embrace environmental, social and governance considerations in investment decisions, the fate of items left on the table in 2022, and economic conditions are giving the Pension Commission and lawmakers a lot to think about next year.

The Landscape for 2023 Property Tax Policymaking

A look at the findings of some recent property tax research reports and what they foretell for 2023.

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 the ideals underlying it – that has defined Minnesota government for more than half a century.

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?