Poor People Have the Highest Effective Tax Rates

An argument used to undermine programs that provide tax relief for low-income people—such as Minnesota’s Working Family Credit (WFC) and Child & Dependent Care Credit—is that they provide tax relief to households that are not paying taxes in the first place....

Federal Estate Tax Conformity: A Big Win for Über-Rich

By ensuring that extremely high-income households pay state and local taxes at a rate approaching that of other Minnesota households, the estate tax does more, dollar for dollar, than any other tax to reduce tax regressivity in Minnesota. Conservatives want to...

Estate Tax Break Increases Regressivity

Conservatives in Minnesota continue to push for a dramatic reduction in Minnesota’s estate tax, which would almost exclusively benefit the state’s wealthiest residents (who already enjoy below average effective tax rates). Implementing the estate tax reductions...

Federal Taxes in the MTIS: In or Out?

The Minnesota Tax Incidence Study (MTIS) looks at the impact of state and local taxes by income group, in an attempt ascertain who is paying Minnesota taxes. Since it was first published by the Minnesota Department of Revenue (MDOR) in 1991, the MTIS has been one of...