August 29, 2023
July / August 2023
A Closer Look at Some Recent Migration-Related Concerns
State migration is in the news with a couple of reports causing some brows to be furrowed with respect to Minnesota’s demographic and economic future. Some recent research and a deeper dive into the data offers a more complex message with implications for how we should think about this issue and state policy going forward.
Minnesota’s GILTI Budget Fix: It May Not Be That Simple
A last-minute corporate tax policy switch replaced a worldwide combined reporting proposal with taxation of Global Intangible Low Taxed Income (or GILTI) in order to meet the DFL’s revenue raising targets. But as a recent analysis discusses, the state may have sidestepped one area of policy quicksand only to step into another.
An Ode to Sound Tax Administration
The events of this past session indicate greater appreciation and recognition of the important role administrative considerations play in good tax policy is needed. Artificial intelligence offers a few thoughts.