Fiscal Focus

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


March 01, 2023

January / February 2023

Three Questions Surrounding a New Biennial Budget

As the session kicks into high gear and the DFL’s budget vision takes shape, we look at questions regarding inflation’s impact on budget development, meeting new staffing needs, and how sustainable the tax agenda is paired with big spending increases.

How Does Minnesota’s “Brain Waste” Compare?

A look at the extent of Minnesota “underemployment” in a time of full employment.

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.