Dynamic Scoring: Caveat Emptor

In recent years, there has been a push at both the federal and state levels—coming primarily from conservatives—to adopt “dynamic scoring” to evaluate the impact of changes in tax and fiscal policies. Dynamic scoring attempts to predict the impact of fiscal policy...

Long-Term Trend in County Aid Still Down, Despite 2014 Increase

In 2013, Governor Dayton signed into law a major increase to County Program Aid (CPA), effective in 2014. That $40 million increase boosted the CPA funding level by 24 percent. However, in a chart featured in the preceding North Star article, this significant aid...

County Property Taxes Up Since 2002, Revenues Down

In 2014, Minnesota counties saw a significant increase in state aid, which contributed to a decline in real per capita county property taxes and a modest increase in revenues. However, even after that aid increase, county aid is dramatically less today than it was in...

Conservative Misapplications of the Laffer Curve

For the last four decades, a sizable phalanx of conservative thinkers has argued that government revenues can be increased by cutting tax rates. In reality, tax rate reductions have consistently failed to generate new revenue, both at the federal and state levels....