Our Flagship Studies View All

How Does Minnesota Compare?

Provides state-by-state rankings of state & local government revenues and spending

50-State Property Tax Comparison Study

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels across the country

Multi-State Individual Income Tax Comparison Study

Compares individual income tax burdens for various filer types at different income levels

Fiscal Focus View All


January / February 2021

A Closer Look at Minnesota’s Proposed SALT Cap Workaround

Guest contributor, MCFE member, and former Minnesota House of Representatives legislative analyst Joel Michael examines the design, implications, and tax policy issues of a bill allowing pass through business entities to elect to pay state income tax at the entity level and thereby circumvent the federal government’s $10,000 cap on state and local tax deductibility.

Session Odds and Ends

A look at the findings of a couple of recent lower-profile state government reports on tax and fiscal matters of relevance to taxpayers.

Legislative Spotlight View All


Spotlight 21-06

Covers bills introduced between 3/15/2021 and 3/26/2021 -- House Files 2174 - 2435 and Senate Files 2034 - 2322