Reports and Studies

Minnesota Tax Handbooks (2000-2022)
Profile of state and local taxes in Minnesota

Tax Incidence Studies (1995-2021)
Who pays Minnesota household and business taxes

Tax Expenditure Budget Reports (2004-2022)
Tax provisions that provide preferential treatment

Property Tax Burden (Voss) Studies
Homeowner property tax statistics by region, including tax as a percent of income

How Many Minnesotans Pay No Income Tax? (December 2022)

• How Many Minnesotans Pay No Income Tax? (December 2011)

Temporary Reading Credit Report (March 2016)

Minnesota Residency Report (March 2015)

Evaluation of the Minnesota Angel Tax Credit Program: 2010-2012 (2014)

Income Tax Reciprocity Benchmark Study (March 2013) 
Between Minnesota and Wisconsin

A Business Activities Tax (BAT) for Minnesota (2005)
Effect of replacing corporate franchise tax with a business-level value-added tax

Minnesota Estate Tax Study (2014)
How to revise, reform, replace, or repeal Minnesota's estate and gift taxes

Local Sales and Use Taxes (2004)
Role of local sales taxes in Minnesota

Tax Gap Study (2004)
Estimates dollars of sales and use tax owed but not collected in 2000

A Study of Minnesota's Tobacco Tax Collection System (2014)
Compliance and enforcement of cigarette and tobacco taxes in Minnesota

Other Reports

Other Studies

Department Operations Report

Governor's 21st Century Tax Reform Commission Report (2009)