This paper will explore the current tax policy landscape for telework and key considerations for policymakers should the increased prevalence of telework prove permanent. This is the first of a three-part series on the policy ramifications of...

As Massachusetts lawmakers look for ways to close a $3.6 billion tax revenue gap in the FY21 operating budget, there is a simple idea that could help the state receive sales tax payments more quickly and provide about $267 million of additional...

The intent of the emergency regulation, this proposed regulation and the related Technical Information Release is to maintain the tax treatment of income received by employees who previously worked in Massachusetts, but due to pandemic-caused...

MTF has released the 49th Edition of the Municipal Financial Data pamphlet, an annual publication that summarizes key financial issues for the 351 cities and towns in Massachusetts for fiscal 2019 including an overview of major revenue and spending...

While MTF generally believes there are several infirmities with the current proposal to tax GILTI revenue, trying to use this revenue to finance transportation is especially ill-suited because the revenue is uncertain, will be difficult to collect in...

Given the recent attention to the issue of whether Massachusetts should decouple from Internal Revenue Code Section 163(j), the Massachusetts Taxpayers Foundation (MTF) has assembled a brief primer on the issue explaining what the provision does, why...

I am writing today in support of House Bill 2446: An Act Relative to the Massachusetts Estate Tax Code. While the Foundation believes that the Massachusetts estate tax should mirror the federal estate tax, this bill would more closely align the...

I write to offer comments on the rule proposal entitled “Fiduciary Conduct Standard for Broker-Dealers, Agents, Investment Advisers and Investment Adviser Representatives”

Last summer, MGM Springfield opened its doors to the public and in doing so, opened the door to a new era of casino gaming in the Commonwealth of Massachusetts. The next milestone of this era is on track to come in June 2019 when Encore Boston Harbor...

“Today is a great day for all Massachusetts taxpayers because the court has upheld the time-honored constitutional principle that limits the initiative process. By rejecting the notion that a small special interest group can usurp legislative power...