Fiscal Focus

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


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.

June 28, 2023

May / June 2023

Unfinished Business

The 2023 legislative session was productive in any sense of the word, but not every issue acted upon this year resulted in a sense of closure.   Three notable fiscal policy issues: senior taxation, local sales tax authority, and teacher pensions promise a return to a legislative theatre near you in the years ahead.

This Ain't Your Father's Miracle

It may reflect the same policy vibe and offer the same marketing cache as the most iconic moment in state fiscal history, but the fiscal transformation enacted this year is unprecedented in scale, scope, and risk than anything Minnesota has embarked on before

May 16, 2023

March / April 2023

Teachers and their Pensions: Burned Out and Turning Out

A major, and largely behind the scenes, legislative campaign this session sought to provide an early retirement option for Minnesota teachers. A look at the history of this issue, relevant findings and lessons from benchmarking TRA against other state teacher plans and Education Minnesota’s own employee plan, and the prospects for the effort as the end of session approaches.

State Contract Negotiations: Nothing Transformational Here

The biennial budget is taking shape, but a major element -- state labor contract agreements -- won’t be determined until after the constitutional deadline.  Initial proposal offers show satisfying economic interests and keeping labor peace will consume the negotiations while discussions of ideas to improve efficiency, performance, and accountability in government human capital management get left behind.