Income Taxes

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

Fire up the Seniors: The Push to Exempt Social Security

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

The Case For A Bigger Standard Deduction

Love or hate the TCJA, its principal simplification effort presents an opportunity for Minnesota that shouldn’t be wasted.

June 16, 2018

Reaping the Whirlwind of a Misguided Tax Debate

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.