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.
August 28, 2023
A last-minute corporate tax policy switch replaced a worldwide combined reporting proposal with taxation of Global Intangible Low Taxed Income (or GILTI) in order to meet the DFL’s revenue raising targets. But as a recent analysis discusses, the state may have sidestepped one area of policy…
August 11, 2022
A look at commonly shared revenue system features and spending characteristics of states without an individual income tax indicates that a phase-out of the tax would require a complete transformation of the state fiscal system – and the ideals underlying it – that has defined Minnesota government…
July 08, 2021
We take a closer look at the influence of the SALT cap on effective tax rates, what the new IRS Statistics of Income releases are communicating about Minnesota taxpayer migration, and offer some thoughts on the implications for Minnesota’s income tax debates. …
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