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{ Category Archives } Tax Incidence

Tax Incidence Analysis of 2013 Minnesota Omnibus Tax Bills

The Tax Research Division of the Minnesota Department of Revenue has release Tax Incidence Analyses for the House omnibus tax bill (HF 677), the Senate omnibus tax bill and the Governor’s Supplemental Budget Proposal.  There are available here: House_Incidence_Analysis_2013 (5-11-12) Senate_Incidence_Analysis_2013 (5-11-13) Gov_Supplemental_Incidence_Analysis (5-11-13)

Goods Versus Services: Economist Alan Viard’s Important Call for Sales Tax Neutrality

In this article, first published in State Tax Notes in 2011, Alan Viard, a serious scholar of tax policy, argues for the important tax policy principle of neutrality between consumer purchases of goods and services.  This article is required reading for any serious student of state tax policy. Here are some highlights of Viard’s economic […]

A Reward for Job Creators: Higher Taxes?

By John Spry St. Paul Pioneer Press (MN) – Sunday, October 21, 2012 Jobs are the leading concern of voters as the election nears. People want to get the economy moving again. So why are some of Minnesota’s leading lawmakers sponsoring bills to create a “jobs tax” on Minnesota payrolls? “Jobs tax” is the term Rep. […]