A comprehensive tax analysis, Re-establishing the Values of Families, by The Children's Defense Fund of Minnesota, concludes that state policymakers have failed to take advantage of the state's recent budget surpluses to address these shortcomings in tax policies.
Since World War II, there has been a relative shift in tax burden from individuals and families without children to families with children. Between 1960 and 1985, the average federal income tax rate for a family of four increased up to 223 percent, while the average tax rate on individuals and families without children remained essentially the same.
The 1998 Minnesota Legislature and Governor Carlson have expressed their knowledge of the faults in the state's current tax policies. The Children's Defense Fund recommends that addressing family tax policy be the first priority for the use of that money in the 1999 session.