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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.


October 23, 2018

September / October 2018

The Wayfair Decision – “Do They Have Just What They Need?”

Our distinguished panel of national experts examined the Supreme Court’s Wayfair ruling, its implications, and what it means for large business, small business, marketplace providers, and state and local governments.

Minnesota’s Unfinished Business

Our annual meeting panel of Minnesota capitol veterans took a closer look at the tax issues and debates likely to generate headlines in the 2019 session.

Reframing the Tax and Budget Debate

Annual meeting luncheon speaker and author of Dead Men Ruling, Dr. Eugene Steuerle, argues that presenting an opportunity cost perspective on government budgets is not just a way to make budget debates more productive, it’s also essential to allow citizens to regain control over their fiscal destiny.

Five Questions: The Candidates on Taxes

We posed five questions to the gubernatorial candidates on some tax matters outside of the usual “how much” debate that tends to dominate the discussion.  With thanks to each candidate for providing their thoughts and perspectives, here are their unedited responses.

August 30, 2018

July / August 2018

A New World for State and Local Sales Taxation

As if the 2019 tax committees didn’t have enough on their plate already, the recent transformation of the landscape for taxing e-commerce gives policy makers a few other things to think about.

The Prevailing Theory

A closer look at whether the state’s prevailing wage law actually delivers on its stated legislative purpose.

It’s a Mad, Mad, Mad, Mad Tax World

Join us on October 10th at the St. Paul River Centre as distinguished experts and political veterans help us unravel the policy, political and administrative implications from one of the most eventful years in Minnesota tax policy history.

June 19, 2018

May / June 2018

Reaping the Whirlwind of a Misguided Tax Debate

A shanghaied conformity debate, a veto based on the presumptive ability to lay claim to income earned around the globe, and the lost art of compromise combine to create a tax filing season in 2019 ranging from annoying to exasperating.

Pensions: We're Not Done Yet

The celebration over this session’s primary political achievement shouldn’t distract from the fact it’s not a solution to our biggest fiscal challenge.

From The Director: Experiencing "Tax Rules for Realists"

There’s textbook principles of good tax policy, and then there’s the rules that dictate how tax policy really works.