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{ Category Archives } Taxation

The Marginal Cost of Public Funds

Taxes are generally distortionary.  That is the cost to individuals in our economy of collecting a dollar of tax revenue exceeds the tax revenue that is collected because people change their behavior in response to price changes that are caused by the tax.  The marginal excess burden of raising a dollar of tax revenue is […]

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. […]

A wake-up on foolish tax policy

By John Spry St. Paul Pioneer Press (MN) – Sunday April 1, 2012 The United States now has the highest  statutory corporate income tax rate in the industrialized world since Japan, as  of April 1, has cut its rate to 35 percent. That’s not an April Fool’s Day joke, but it is a foolish tax […]

John Spry: Can Minnesota learn from Rhode Island’s bold tax reform?

By John Spry St. Paul Pioneer Press (MN) – Sunday June 20, 2010 Rhode Island is passing Minnesota in the race for mobile workers, entrepreneurs, and job-creating investments. Its decision to do so could provide a roadmap for a major tax reform in Minnesota. Rhode Island’s legislature unanimously voted to reduce its highest income tax […]