August 12, 2022
How Does Minnesota’s Fiscal Effort Compare?
Minnesota’s reputation as a high tax state is a function of high rates and collections. Is our reputation still deserved when factoring in states’ underlying ability to raise revenue? …
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Sound Tax Policy. Efficient Spending. Accountable Government.
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. …
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