Minnesota's combined tax and transfer systems exemplify means by which states can achieve welfare reform. Reduced complexity, lower administrative costs, and reduction of work disincentives created by AFDC, food stamps, and Medicaid are considered.

Partly in response to welfare reform, an increasing number of states have enacted refundable tax credits to assist low-income working families. These state credits are layered on top of the federal tax system, state welfare programs, and direct state subsidies for child care. Minnesota's...

Examines the pricing of usage in a government-provided facility in the presence of rent seeking over the distribution of the revenues raised. Distinguishes government prices and market prices in terms of the control over the revenues raised.