Is Leaving Illinois and Why?
A Review of Data on Migration Patterns in Illinois, March 1, 2016, KDM
Consulting – A balanced view of claims that the 2011 income tax
increases have sparked an exodus of migration from Illinois.
State Shared Municipal
Revenue - MFY 2016 Revised Estimates and MFY 2017
Illinois Municipal League,
January 2016. In
this article, we present a year-to-date review of local government
revenues administered by the state of Illinois, describe what factors
underlie tax performance, develop Municipal Fiscal Year (MFY) 2016
revised estimates and use these revised estimates as the starting point
to develop MFY 2017 forecasts for the Local Government Distributive
Fund (LGDF), Use Tax, Motor Fuel Tax (MFT) and Corporate Personal
Property Replacement Tax (CPPRT).
Doesn't—Pay Corporate Income Tax, Tax
Taxpayers’ Federation of Illinois, November/December 2015
(68.6). An update of a 2014 study that shows that in the most
recent tax year 64 percent of Corporate Income Tax filers paid no
Illinois Income Tax.
Property Tax Rates for 89 Illinois Communities, Tax
Facts, Taxpayers’ Federation of Illinois, November/December 2015
(68.6). Update that illustrates property tax burden as a
percentage of home value in 89 Illinois municipalities.
The Importance of Revenue
Forecasting Techniques, Review,
Illinois Municipal League, November 2015. In this article we discuss
and make recommendations on how municipal governments can improve
revenue forecasts for incorporation i n their budget process.
Exemptions: Shifting Tax Burden, But Not Cutting Taxes, Tax
Facts, Taxpayers’ Federation of Illinois.
2015 (68.5). Explanation of how proliferating homestead
exemptions do not cut property tax bills.
- and -
Cook County Compares with Other States, Tax Facts,
Federation of Illinois, September/October 2015 (68.5). A summary
of a national study that points out the extent to which the Cook County
classification system protects homeowners and shifts taxes onto
Benefit vs Economic
Impact Analysis, Review,
Illinois Municipal League,
September 2015, with Town2
Consultancy. This article explains and provides
guidance on when government officials should use Economic Impact
Analysis (EIA) and/or Cost Benefit Analysis (CBA) to help make a
determination on what projects give the "best bang for the buck."
Illinois Business Taxes: Identifying Where
Illinois is an Outlier?
Commercial Club of Chicago, August 2015. This project involved
comparing and evaluating various aspects of the tax code in Illinois
and 11 other states (unpublished).
Assessment Uniformity: Improving Until the Bubble Burst, Tax Facts, Taxpayers’ Federation of
Illinois, July/August 2015
(68.4). A review of increasing uniformity of property tax
assessment valuation, until the real estate bubble burst in 2008.
and Funding Municipal Economic Development Projects, Review, Illinois Municipal
League, June 2015, with Town2
Consultancy. The focus of this article is two-fold: to provide guidance
on how to critically evaluate economic impact analyses used to justify
proposed economic development projects, and to suggest innovative
financing sources for such proposals.
Economic Impact of the University of Illinois at Chicago on the State
Economy, University of Illinois at Chicago,
May 2015, with the University of Illinois, Center for Urban Economic
Development. Using detailed budget information, this report
quantifies the net economic impact of the University of Illinois on the
Illinois' State/Local Tax Maze, Tax
Facts, Taxpayers’ Federation of Illinois, March/April 2015
(68.2). A primer on the one in four dollars of tax collected by
the Illinois Department of Revenue on behalf of local governments or
otherwise shared with them.
Comparing the Sales Tax
Exemption Criteria for Trucks in Midwestern State, March 31, 2015, with
JD Michael. A review of the requirements to qualify for a rolling
stock exemption for trucks in adjoining states compared with Illinois.
Exclusion of Retirement Income from the Illinois Income Tax Base, Tax Facts, Taxpayers'
Federation of Illinois, November/December
2014 (67.7). An analysis of Illinois’ nearly unique tax break
that it provides on retirement income, pointing out that much flows to
high income retirees.
Tax Viewed from a Tax Policy Perspective, Tax Facts, Taxpayers’ Federation of
Illinois. April/May 2014 (67.4).
This report examines policy guidelines that should be followed when
debating the merits of a graduated income tax.
Beneath the Surface: Understanding Why So Many Corporations Do Not Pay
Illinois Corporate Income Tax,
Illinois Chamber of Commerce and the Taxpayers' Federation of Illinois,
February, 2014. This report examines and explains what factors
cause Illinois corporations not to have a tax liability. The
major finding is that Illinois policy has little impact – the main
driver behind a zero tax liability is the federal tax code, with JD
Department of Revenue: A Study on Minnesota's Tobacco Tax Collection
January 2014, with JD Michael. This legislatively mandated report
analyzes and makes recommendations on how Minnesota could increase
tobacco tax collections and enforcement.
Upper Story Housing Feasibility Study,
July 2014 with the Strategic Economics Group. A study
commissioned by the Economic Development Authority to determine
the feasibility of renovating the upper stories of downtown buildings
in Iowa's non-metro communities. The purpose was to determine if would
result in more rental opportunities in Iowa's smaller town.