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".

July 17, 2014

The Price Tax of Minnesota Fairness

From our March-April 2013 edition of Fiscal Focus.  The Department of Revenue's Tax Incidence Study has become the state's "tax fairness bible".  So what does it say about the steps the state would have to take to create tax fairness?  We look into this question and other complicated issues that…

December 09, 2013

The Stool Revisited

Minnesota's "unbalanced three legged revenue stool" was one of the more influential and successful policy marketing efforts in state tax history.  With the 2013 tax changes now in place and the 2014 session approaching, we examine the premise of a balanced revenue system, the actions taken in…

August 19, 2013

The Tax Lessons in the 2013 Tax Bill

Besides feeding everyone's spin cycle, a Department of Revenue white paper examining the impact our new tax laws will have on state tax incidence provides some instructive and important lessons on what state tax policy is simply unable to do well.  From our July-August 2013 edition of Fiscal Focus.…