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 24, 2021
Guest contributor, MCFE member, and former Minnesota House of Representatives legislative analyst Joel Michael examines the design, implications, and tax policy issues of the bill allowing pass through business entities to elect to pay state income tax at the entity level and thereby circumvent the…
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.
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