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".
December 09, 2013
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
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.…
March 01, 2012
This article from the March-April 2012 edition of Fiscal Focus looks at 60 years of state tax commission studies and explores how thinking about tax policy principles related to the unique circumstances and concerns of the different eras.
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