The Foundation’s comprehensive 50-state analysis shows that the recently enacted software services tax is the most burdensome in the nation. The Excel file allows users to compare Massachusetts to 49 other states on the tax treatment of 11 different...

The Foundation's latest commentary on the software services tax.

This is the most sweeping such tax in the nation. It strikes at the heart of the state’s innovation economy and will stifle job creation for years to come.

The Governor’s proposed sales tax on computer and data processing and custom software would have very serious ramifications for major sectors of the state’s economy.

While tax expenditures are commonly thought of as tax breaks given to specific businesses or industries, they actually represent a much broader set of tax policies that benefit every resident of the state. Tax expenditures include all exemptions from...

In order to try to minimize the enormous consequences of Question 3, the proponents argue incorrectly that total state spending is $52 billion when the correct number is approximately $32 billion, as shown on page 137 of the 2009 Comprehensive Annual...

Voter approval of Question 3 would result in across-the-board cuts of approximately 30 percent in virtually all state programs, including local aid, higher education, human services, prisons, courts, environmental protection, and state parks and...

The Foundation addresses several questions about an increase in the state's sales tax including how much would be raised, what it will cost the average taxpayer and how Massachusetts compares with other states.

This report was prepared by: Global Insight, Inc.Sponsored by:Associated Industries of MassachusettsGreater Boston Chamber of CommerceMassachusetts Business RoundtableMassachusetts Taxpayers Foundation 

In order to try to minimize the enormous consequences of Question 1, the proponents argue incorrectly that total state spending is $47 billion when, as the Foundation has shown, the correct number is approximately $31.8 billion.