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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.


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?

June 29, 2022

May / June 2022

A Special Session Hail Mary?

The Governor's enhanced rebate proposal raised the possibility of a special session focused on expanded tax relief.   The numbers are accommodating but high inflation presents an economic and budget forecasting environment just as challenging as was experienced during the heart of the pandemic.

How Does Minnesota Employment Compare?

A look at the latest Census of Government findings and the type of questions they can prompt.

April 20, 2022

March / April 2022

Four Questions Regarding the Homestretch

With a month to go, we look at some questions surrounding 2022 budgeting, tax relief, and spending priorities.

Money Well Spent

The work of Office of the Legislative Auditor commands the attention and respect of lawmakers across the political spectrum.  But that high regard has not translated into a level of financial support reflecting the size, scope, and complexity of state government today.

Revisiting “How Much is Enough?”

The adequacy of education aid is once again a major issue in the 2022 session.  A look back at our 2015 report on education finance labor costs and its relevance for today’s debate.