Corporate Tax

The chamber's proposals also face competition from a pair of initiative petitions hurtling toward the November ballot that would slash the state sales tax by more than half and repeal the sales tax on alcohol, both of which are polling favorably among voters. Together, those plans would drain $2.5 billion from the state's tax base, according to the Massachusetts Taxpayers Foundation.

Michael Widmer, president of the business-backed Massachusetts Taxpayers Foundation, said he was not surprised by the ranking. In fact, he said the ranking seemed too generous for Massachusetts.

But has anyone calculated the ultimate financial impact of changing long-standing tax policy and putting the arm on multistate and international corporations? The Massachusetts Taxpayers Foundation last year put the potential job loss at 10,000 jobs.