Fiscal Focus

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

August 16, 2021

July / August 2021

State Union Contracts: What the Negotiations Tell Us

Tentative agreements have been reached, but union criticism during the negotiations of “egregious anti-union,” “union-busting” bargaining positions arising out of a DFL administration points to growing stresses in state human capital management and the need for system reform.

Minnesota Results for the 50-State Property Tax Comparison Study for Taxes Payable in 2020

Our annual look at how Minnesota compares nationally on effective property tax rates, tax burdens, and property tax competitiveness.

July 12, 2021

May / June 2021

Session Wrap

A look at the tax and fiscal aftermath of the 2021 Special Session and why a “miscellaneous” provision deep in the tax bill may eventually turn out to be the most influential long-term tax policy action arising out of this strange year.

Income Taxes, the TCJA, and Taxpayer Migration

We take a closer look at the influence of the SALT cap on effective tax rates, what the new IRS Statistics of Income releases are communicating about Minnesota taxpayer migration, and offer some thoughts on the implications for Minnesota’s income tax debates.

April 29, 2021

March / April 2021

Taxes and Their Replacement

Heading into the homestretch a look at where the House and Senate tax bills overlap and why the American Rescue Plan is an afterthought in building a budget.

Racial Inequity and the Tax Code

As lawmakers push to address racial inequities in government policy, we look at why tax policy presents a unique challenge and how Minnesota compares in one area that’s received national attention.

Minnesota’s Proposed Taxation of Foreign Earnings: What We Know

Five things learned about state efforts to go after foreign profits.