Minnesota Department of Revenue: 2015 Minnesota Tax Incidence Study

“Given the questions raised about how Minnesota compares to other states, this section summarizes the results of a 50-state study of state and local tax incidence. That study, entitled Who Pays? A Distributional Analysis of Tax Systems in All 50 States (5th Edition), was published by the Institute on Taxation and Economic Policy (ITEP) in January 2015. It uses a methodology that is relatively close to what is used in this study. The ITEP study is of high quality.”