Analysis and commentary pertaining to individual income and corporate income taxes. For background understanding on what constitutes sound tax policy, please see our educational primer "Taxing Decisions Matter: A Citizens Guide to Good Tax Policy". Also, check out the findings from our latest national Individual Income Tax Comparison Study.
February 25, 2020
Problematic in principle but politically opportunistic, the justifications for exempting all Social Security income from state taxation conflict with policy, economic and demographic realities. …
March 11, 2019
Love or hate the TCJA, its principal simplification effort presents an opportunity for Minnesota that shouldn’t be wasted.
June 16, 2018
A shanghaied conformity debate, a veto based on the presumptive ability to lay claim to income earned around the globe, and the lost art of compromise combine to create a tax filing season in 2019 ranging from annoying to exasperating. …
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