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It was a tense first ceremony for Minnesota Gov. Mark Dayton on Wednesday as he faced dozens of protesters who do not think the state should accept federal money for health-care programs. (Don Davis/Forum Communications)

Those tricky taxes: Complexities make reform difficult for legislators

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ST. PAUL - Making Minnesota's tax system fair is a key goal for state lawmakers and the governor.

But the definition of tax fairness is more elusive than it might seem.


"Fairness is certainly in the eye of the beholder," University of Illinois Professor J. Fred Giertz of the Institute of Government and Public Affairs said.

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