Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia for Tax Year 2018. Published May 2021.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia for Tax Year 2016. Published April 2019.

Learn the basics about why property tax bill is changing and what's responsible for that in an easy question-and-answer format. This guide also provides some excellent ideas about how to get involved in budget setting processes and, as a result, influence your property tax bill. Published March 2019.

Examines local government’s claim on the economy and the income of residents, differences in local government fiscal footprints across the state, and the impact of ability to export local tax burden to non-residents. Replicates Minnesota’s statewide Price of Government report for local governments on a county-by-county basis. Includes Calendar Year 2016 data for cities and counties and Fiscal Year 2017 data for school districts. Published March 2019.

Takes a close look at Minnesota's provider tax and debates on whether to reaffirm and extend the tax or allow the scheduled sunset to take place. Discusses the tax's origins and legislative intent, evolution of its role in public health care finance, and evaluates its merits based on tax policy principles. Includes a brief discussion of a recently proposed alternative to the tax and other alternative approaches. Published January 2019.

Analyzes the current environment and practice of utility and pipeline property valuation in Minnesota and the disputes arising from them.  Includes findings on: the significance of utility and pipeline property to local property taxation; trends in valuation litigation and associated costs; and issues and concerns underlying utility and pipeline valuation disputes.  Also summarizes findings from two court cases dealing with valuation disputes.  Published November 2018.

Written in a reader-friendly, easy-to-follow "question and answer" format, this guide is designed to educate all Minnesotans on the controversial issues and questions surrounding the sustainability of our state and local pension plans. Published July 2018.

Examines the process Minnesota uses to set prevailing wage rates, explores the degree to which rate setting relies on importing from other areas, and estimates how prevailing wage rates could change under alternative calculation methods.  Published February 2018.

Examines local government’s claim on the economy and the income of residents, differences in local government fiscal footprints across the state, and the impact of ability to export local tax burden to non-residents. Replicates Minnesota’s statewide Price of Government report for local governments on a county-by-county basis. Calendar Year 2015 data for counties and cities. Fiscal Year 2016 data for school districts. Published January 2018.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia for Tax Year 2014. Published April 2017.

Examines local government’s claim on the economy and the income of residents, differences in local government fiscal footprints across the state, and the impact of ability to export local tax burden to non-residents. Replicates Minnesota’s statewide Price of Government report for local governments on a county-by-county basis. Calendar Year 2014 data for counties and cities. Fiscal Year 2015 data for school districts. Published January 2017.

This report presents the findings of an MCFE survey of Minnesota tax practitioners regarding the condition of Minnesota’s state tax administration and current procedural protections for taxpayers. Published December 2016.

Highlights Minnesota's rankings, our burdens compared to other areas across the nation, and some Minnesota-related implications. Published June 2016.

Examines local government’s claim on the economy and the income of residents, differences in local government fiscal footprints across the state, and the impact of ability to export local tax burden to non-residents. Replicates Minnesota’s statewide Price of Government report for local governments on a county-by-county basis. Calendar Year 2013 data for cities and counties. Fiscal Year 2014 data for school districts. Published March 2016.

How much state support for K-12 education is “enough”? A look at the implications school district labor cost trends have for state education finance. In this report, we take a closer look at the recent relationship between school districts’ labor costs and state funding for K-12 education and explore the implications past practices and current trends have for the future distribution of state funding to schools. Published December 2015.

A detailed look at the Minnesota-specific findings from our income tax comparison study for Tax Year 2012. Also includes analysis and commentary on the implications the findings have for issues of ongoing policy interest to Minnesota. Published October 2015

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia for Tax Year 2012.  Published October 2015.

Highlights Minnesota's rankings, our burdens compared to other areas across the nation, and some Minnesota-related implications. Published May 2015.

As states struggle with highly stressed transportation finance systems, transportation agencies and think tanks around the country are generating considerable new attention to a very old idea: real estate "value capture" to fund transportation infrastructure. Explores the current practice of value capture and assesses the potential to make a substantive and sustainable contribution to Minnesota transportation funding. Published February 2015.

Examines local government’s claim on the economy and the income of residents, differences in local government fiscal footprints across the state, and the impact of ability to export local tax burden to non-residents. Replicates Minnesota’s statewide Price of Government report for local governments on a county-by-county basis. Published January 2015.

We published the payable 2013 edition of our popular 50-State Property Tax Comparison Study earlier in 2014 in conjunction with the Lincoln Institute of Land Policy.  This Issue Brief highlights Minnesota's rankings, our burdens compared to other areas across the nation, and some Minnesota-related implications. Published July 2014.

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 creates. Published February 2014.

We published the national version of our popular 50-State Property Tax Comparison Study earlier in 2013 in conjunction with the Lincoln Institute of Land Policy.  This Issue Brief highlights Minnesota's rankings, our burdens compared to other areas across the nation, and some implications of our findings for Minnesota. Published November 2013.

Since the early 1990’s, the Minnesota Price of Government (POG) has been calculated to measure and track state and local government’s claim on Minnesota income.  However, since its inception, the composition of Minnesota Personal Income – a foundation of the price of government calculation – has changed dramatically making common interpretations and uses of the POG problematic at best and distorting at worst. Published April 2013.              

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published March 2013.

Reviews and summarizes the results from a number of national ranking studies on state competitiveness and state business climate; highlights key findings and conclusions; discusses several policy-related questions arising from this review; and offers recommendations on addressing Minnesota’s “Fiscal Catch-22.  Published February 2013.

Published September 2012

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published March 2012.

Published November 2011

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published September 2011. 

Measures the effects of property assessment limitations on MCFE's 50-State Property Tax Comparison Study.  Published 2011 by the Lincoln Institute of Land Policy.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2011.                                                             

Examines how contract provisions, state laws, and government mandates impact public sector compensation.  Analyzes the opportunity cost implications of these provisions.  Published December 2010.

Compares Minnesota's state and local government workforce to the rest of the nation in terms of size and compensation.  Compares Minnesota government employee salary, health, and retirement packages to comparable private sector positions.  Published October 2010.

Published July 2010

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2010.

Published October 2009

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published September 2009. 

Examines changes in budgets between 2002 and 2008 for two counties and six cities in Minnesota.  Assesses citizens' ability to understand reasons for changes in property tax levies.  Published in 2009 by the Lincoln Institute of Land Policy.

Examines Minnesota city government spending on employee health care benefits.  Considers the extent to which state aids may affect local government health care spending decisions.  Published June 2009.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2009.

Published June 2008

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2008.

A comprehensive analysis of the taxes on the delivery of health care (provider taxes) and the taxes on health insurance (various insurance premium taxes) in Minnesota.  Published December 2007.

Published October 2007

Designed to educate Minnesotans about good business tax policy principles and examines Minnesota's business taxes using those principles.  Published April 2007.

Examines the interactive effects of 16 different state and federal programs providing cash and non cash assistance to households at earned incomes up to $52,000.  Explores situations where additional income is more than offset by rising income tax rates and reduced eligibility for means-tested programs.  Published April 2007.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2007.

Tests how business taxes in Minnesota compare to the "benefit principle" -- taxing businesses primarily on the basis of recovering the costs of government services provided directly to them.  Replicates a methodological approach developed by researchers at the Federal Reserve Bank of Chicago and the University of Tulane.  Published April 2007.

Published June 2006

A comprehensive look at the health of six of the largest public pension funds in Minnesota, an analysis of how the state has handled their liabilities, and analysis regarding the long-term viability of public employees' retirement benefits.  Published May 2006.

This unique study compares property tax burdens on residential homestead, apartment, commercial/retail and industrial/manufacturing parcels in the largest city in each state, a rural area in each state, and the nation's 50 largest cities.  Published April 2006.

Examines the effect on public construction project labor costs of substituting federal prevailing wages rates and government-determined median wage rates for Minnesota's state prevailing wages rates.  Published February 2005.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published January 2005. 

Provides an overview of all Minnesota state government special funds in Minnesota.  Analyzes activity in the state's Special Revenue Fund between 1999 and 2004 in detail.  Published January 2005.

Published October 2004

Explores the burden shifting effects and the technical and administrative issues surrounding the potential adoption of a land value tax. Published in 2004 by the Lincoln Institute of Land Policy.

Investigates the influence certain factors have on school spending in order to determine what is costs to provide an "adequate" -- defined as the achievement of certain state test score standards -- public education in Minnesota.  Examines how the cost to achieve these standards varies among school districts and what the implications of this variation are for Minnesota's education finance system.  Published February 2004.

Published June 2003

Revisits the "Ladd Report" and updates its findings by applying its methodology to recent city spending data and using the context of the current property tax system.  Published April 2003.

Published January 2002

Published June 2001

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published February 2001.

Compares individual income tax burdens and effective tax rates for various filer types at different income levels in 41 states and the District of Columbia.  Published March 1999.

Comprehensive look at reforming Minnesota property tax and state aid system.  Published December 1992.