Our Studies

Compares Minnesota's state and local government workforce to the rest of the nation in terms of size and compensation.  Compares Minnesota government employee salary, health, and retirement packages to comparable private sector positions.  Published October 2010.

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 2010.

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 2009. 

Examines changes in budgets between 2002 and 2008 for two counties and six cities in Minnesota.  Assesses citizens' ability to understand reasons for changes in property tax levies.  Published in 2009 by the Lincoln Institute of Land Policy.

Examines Minnesota city government spending on employee health care benefits.  Considers the extent to which state aids may affect local government health care spending decisions.  Published June 2009.

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 2009.

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 2008.

A comprehensive analysis of the taxes on the delivery of health care (provider taxes) and the taxes on health insurance (various insurance premium taxes) in Minnesota.  Published December 2007.

Designed to educate Minnesotans about good business tax policy principles and examines Minnesota's business taxes using those principles.  Published April 2007.

Examines the interactive effects of 16 different state and federal programs providing cash and non cash assistance to households at earned incomes up to $52,000.  Explores situations where additional income is more than offset by rising income tax rates and reduced eligibility for means-tested programs.  Published April 2007.