Other Taxes and Tax Issues

Our investigations into other state and local taxes as well as important tax-related issues such as tax reform, tax expenditures, and tax incidence.  For background understanding on what constitutes sound tax policy, please see our educational primer "Taxing Decisions Matter: A Citizens Guide to Good Tax Policy".

February 21, 2022

The Renewed Push to Exempt Social Security

The state’s huge surplus has propelled a full exemption of social security income to the top of many tax relief wish lists.  The numbers may look kindlier on the idea but it remains far better politics than tax policy.

November 04, 2021

Tax Reliability: The State of Minnesota’s “Big Three”

An important and often underappreciated tax policy issue is reliability -- a tax system’s ability to support expenditure programs over the long run and provide dependable streams of revenue even as the characteristics and nature of the underlying economy evolves and varies with the business cycle. 

January 04, 2021

Clean Up on Aisle 2021

Federal COVID responses and the usual raft of end of year federal temporary tax provisions have again created a backlog of state tax conformity matters and the prospect of a yet more complicated and expensive tax system.  There is an action we should consider to mitigate this recurring problem. …