Thursday, March 11, 2010

Nina's follow-up after her guest speech

It was terrific to have Nina speak in our class last evening! She even stayed quite later after the class answering questions from students. Today she emailed me with some follow-up information that you may be interested in:
State Budget Trends Commission website:
Under the link to "studies and reports by other groups" is a paper that I co-authored on demographic trends and the effect on taxes. Paul Wilson and I presented the paper at the National Tax Association Conference. There is a Humphrey fellow from Poland who is doing an internship at the Department of Revenue who is currently working with Paul Wilson to update the data in this report.
The BAT study is on-line at:
There are links to lots of information about the tax system under "legal and research info" at the Department of Revenue's website:
The revenue estimate for single sales factor apportionment is available on-line at
That bill proposed going immediately to 100% sales factor apportionment. A long-term phase-in of single sales was actually enacted that year -- the phase-in is described in the summary for the 2005 tax bill (see article 3, section 13):
and the cost appears on line 22 of the spreadsheet for the 2005 tax bill:
With regard to Gov. Pawlenty's 2010 budget, the House Fiscal Analysis Department has issued a publication describing the provisions and providing, when available, information on the cost to the state beyond the current budget window.

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