Our Studies

Minnesota's new fourth tier income tax and recent estate tax changes alter the economics of residence decisions. In this Issue Brief we quantify the economic incentives for leaving Minnesota (and the disincentive to migrate here) for four very high income levels that the state's income tax system creates.

We published the national version of our popular 50-State Property Tax Comparison Study earlier in 2013 in conjunction with the Lincoln Institute of Land Policy.  This Issue Brief highlights Minnesota's rankings, our burdens compared to other areas across the nation, and some implications of our findings for Minnesota.

Since the early 1990’s, the Minnesota Price of Government (POG) has been calculated to measure and track state and local government’s claim on Minnesota income.  However, since its inception, the composition of Minnesota Personal Income – a foundation of the price of government calculation – has changed dramatically making common interpretations and uses of the POG problematic at best and distorting at worst.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published March 2013.

Reviews and summarizes the results from a number of national ranking studies on state competitiveness and state business climate; highlights key findings and conclusions; discusses several policy-related questions arising from this review; and offers recommendations on addressing Minnesota’s “Fiscal Catch-22.  Published February 2013.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published March 2012.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published September 2011. 

Measures the effects of property assessment limitations on MCFE's 50-State Property Tax Comparison Study.  Published 2011 by the Lincoln Institute of Land Policy.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2011.

Examines how contract provisions, state laws, and government mandates impact public sector compensation.  Analyzes the opportunity cost implications of these provisions.  Published December 2010.