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.
Two new studies suggest full conformity with federal treatment of new
capital investments merits consideration in the forthcoming 2016
business tax relief debates. From our January-February 2016 edition of Fiscal Focus.
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A new research study concludes state taxes affect the location decisions of high-end scientific talent. It also shows Minnesota has a lot at stake – and potentially a lot to lose.
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Minnesota's new fourth tier income tax and recent estate tax changes
alter the economics of residence decisions. In this Issue Brief we
quantify the economic incentives for leaving Minnesota (and the
disincentive to migrate here) for four very high income levels that the
state's income tax system…