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 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. …
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…
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