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Who 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 Forecasts, Review, 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).

Who Does—and Doesn't—Pay Corporate Income Tax, Tax Facts, 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.

Effective 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.

Homestead Exemptions: Shifting Tax Burden, But Not Cutting Taxes, Tax Facts, Taxpayers’ Federation of Illinois.  September/October 2015 (68.5).  Explanation of how proliferating homestead exemptions do not cut property tax bills.
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How Classification in Cook County Compares with Other States, Tax Facts,  Taxpayers’ 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 commercial properties.

Cost 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).

Illinois 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.

Evaluating 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.

An 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 economy.

Navigating 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.

Revisiting 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.
Graduated Income 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.

Probing 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 Michael LLC

Minnesota Department of Revenue: A Study on Minnesota's Tobacco Tax Collection System, January 2014, with JD Michael. This legislatively mandated report analyzes and makes recommendations on how Minnesota could increase tobacco tax collections and enforcement. 

Iowa 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.

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