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Taxes in Massachusetts

Income Tax Cuts and the Budget Deficit in Massachusetts

Beginning in 1998, a number of significant changes were made to the Massachusetts tax code—including a series of phased cuts to the state personal income tax. These cuts have reduced our capacity to fund essential services. Read More

All Reports on Taxes

Supporting Racial Equity and a Robust Recovery with a Corporate Income Tax Rate Increase

August 6, 2020 | PDF

Municipal Budgets, Local Aid, and Property Taxes Amid COVID-19

June 30, 2020 | PDF

Road to Recovery: How to Safely Reopen Early Education in Massachusetts

June 24, 2020 | PDF

Mass. Raised Revenue in Last Three Recessions, Reducing Cuts

June 17, 2020 | PDF

Testimony Supporting Act to Provide Equal Stimulus Checks to Immigrant Taxpayers

May 21, 2020 | PDF

The CARES Act: Costly Tax Cuts for High-Income Filers

May 19, 2020 | PDF

Black Lives and the Pursuit of Racial and Economic Justice

June 9, 2020

The Anti-Stimulus: Budget Cuts are Worse for the Economy than Tax Increases During Recessions

May 20, 2020

Bringing in the Relief Part I: Federal Fiscal Relief for our State Budget is Critical for a Strong, Just Recovery

May 19, 2020

Wrong time for Massachusetts to introduce a charitable tax deduction?

May 8, 2020 | PDF

7 questions you have on the state budget and COVID-19, but were afraid to ask

May 6, 2020 | PDF | Budget Monitor

How will the Federal Reserve’s new loan program for states affect Massachusetts?

May 1, 2020 | PDF

How is COVID-19 affecting the state budget?

April 30, 2020 | PDF

That's A Relief Part I: Federal Fiscal Relief to Massachusetts in Recently-Passed Legislation

April 16, 2020 | PDF

Responding to the COVID-19 Crisis: Filling Gaps in Federal Cash Support for Individuals and Families

April 15, 2020 | PDF

MassBudget TV

April 10, 2020

Amid plummeting state tax collections, the Commonwealth has options.

April 2, 2020

It’s Raining: An FAQ on Using Our State Savings Account to Respond to the COVID-19 Crisis

March 27, 2020

Driver’s licenses for immigrants without status – how would it affect Massachusetts?

March 17, 2020 | PDF

MA Property Taxes: Who Pays? Recommendations for More Progressive Policies

February 28, 2020 | READ ONLINE | PDF

FY 2021 GOVERNOR’S BUDGET: Revenue — Governor proposes one-time revenues, which will largely be offset by scheduled loss of recurring revenues

February 17, 2020 | READ ONLINE

Taxing the GILTI: By Reversing 2018 Policy, MA Can Fight Corporate Tax Dodging & Raise $450 Million a Year [Corp. Tax Series Pt.5]

February 6, 2020 | READ ONLINE | PDF

Taxing the GILTI – Executive Summary [Corp. Tax Series Pt.5]

February 6, 2020 | READ ONLINE | PDF

GILTI Infographic

February 6, 2020 | PDF | Factsheet

The Gas Tax: What it is and Who Pays

January 31, 2020 | READ ONLINE | PDF

FY 2021 BUDGET PREVIEW: Four items to watch in the budget debate

January 21, 2020 | READ ONLINE | PDF

FY 2021 BUDGET PREVIEW: Revenue Expectations for the FY 2021 State Budget

January 16, 2020 | READ ONLINE | PDF

FY 2021 BUDGET PREVIEW: Will the Governor reboot his dependent deduction proposal or take a more targeted approach?

January 6, 2020 | READ ONLINE | PDF

Statement Against Decoupling from IRC Provisions Governing Business Interest Expense Deductibility (163(j)) and the Taxation of GILTI

December 9, 2019 | PDF

Rising Profits, Falling Tax Shares: Fixing What’s Broken [Corp. Tax Series Pt.4]

December 3, 2019 | READ ONLINE | PDF

SUMMARY: Credit Where Credit is Due

November 12, 2019 | PDF

Credit Where Credit is Due: The EITC and CTC — two proven tools to keep low-paid workers out of poverty and how to make them better

November 12, 2019 | READ ONLINE | PDF

The Pros and Cons of Higher Gas Taxes, and How They Could be Offset for Lower-Income Families

October 17, 2019 | READ ONLINE | PDF

Infographic: Celebrating Latinx Heritage Month

October 15, 2019 | PDF

FY 2020 budget provides education funding increase, includes some revenue

September 19, 2019 | READ ONLINE

Corporate Minimum Taxes in Massachusetts Could Be Better Targeted as in Other States [Corp. Tax Series Pt. 3]

September 12, 2019 | READ ONLINE | PDF

Single Sales Factor: a Tax Break with a Poor Record of Performance [Corp. Tax Series Pt. 2]

September 10, 2019 | READ ONLINE | PDF

How Do Business Taxes in MA Compare to Other States? [Corp. Tax Series Pt. 1]

September 10, 2019 | READ ONLINE | PDF | Factsheet

Infographics: Labor Day on EITC and CITC

September 2, 2019 | PDF | Factsheet

Testimony to the Joint Committee on Revenue on the EITC

July 23, 2019 | READ ONLINE | PDF

Testimony to the Fiscal Management and Control Board on MBTA Fares

July 22, 2019 | READ ONLINE | PDF

Testimony to the Joint Committee on Revenue on the Single Sales Factor Apportionment Formula, How It Works, and What It Costs

June 11, 2019 | READ ONLINE | PDF

Senate final budget makes some progress with limited new revenues for FY 2020

May 29, 2019 | READ ONLINE | PDF

Testimony to the Joint Committee on Revenue on the Need to Invest in Education and Transportation

April 11, 2019 | READ ONLINE | PDF

Testimony to the Joint Committee on Revenue on the Incidence of State and Local Taxes in Massachusetts and Effects of the Fair Share Amendment

April 11, 2019 | READ ONLINE | PDF

Income Tax Cuts Cost Massachusetts Over $4 Billion Annually, and Benefits Mostly Go to Highest Incomes

March 27, 2019 | READ ONLINE | PDF

Why Highest Incomes in Massachusetts Receive Most Tax Benefits from Charitable Deduction

February 11, 2019 | READ ONLINE | PDF | Factsheet

Where Do MassBudget's Budget Numbers Come From?

February 10, 2019 | READ ONLINE | PDF

Analyzing the Governor's Budget for FY 2020

February 5, 2019 | READ ONLINE | PDF

Five Things to Look for in the FY 2020 Budget

January 22, 2019 | READ ONLINE | PDF

14 Options for Raising Progressive Revenue

January 14, 2019 | READ ONLINE | PDF

MA Taxes on Par with U.S. Average in FY 2016

November 20, 2018 | READ ONLINE | PDF

How Has the Level of Taxes in Massachusetts Changed Compared to Other States?

November 20, 2018 | READ ONLINE | PDF

Who Pays? Low and Middle Earners in Massachusetts Pay Larger Share of their Incomes in Taxes

October 25, 2018 | READ ONLINE | PDF

Analyzing the State Budget for FY 2019

September 6, 2018 | READ ONLINE | PDF

Highlights of the Legislature's FY 2019 Budget

July 26, 2018 | READ ONLINE | Budget Monitor

Budget Monitor Conference Preview: Differences Between the Senate and House Budgets for FY 2019

June 6, 2018 | READ ONLINE | PDF

A Credit to Health: The Health Effects of the Earned Income Tax Credit

May 3, 2018 | READ ONLINE | PDF

What Has Happened in Other States with High Tax Rates on Million-Dollar Incomes?

April 12, 2018 | READ ONLINE | PDF

The Reach of the Massachusetts State Earned Income Tax Credit, by City and Town

March 8, 2018 | READ ONLINE | PDF

The Massachusetts State Earned Income Tax Credit

March 8, 2018 | READ ONLINE | PDF

What Does the Federal Tax Law Mean for Massachusetts and How Might the Commonwealth Respond?

January 22, 2018 | READ ONLINE | PDF

Funding Improvements for Schools, Roads, and Public Transit with Tax Reforms that Improve Fairness

January 18, 2018 | READ ONLINE | PDF

Sweeter than SALT: Highest-Income Households Get Federal Tax Cuts More Than Twice SALT Losses

January 11, 2018 | READ ONLINE | PDF

How Slow Sales Tax Growth Causes Funding Problems for the MBTA

January 10, 2018 | READ ONLINE | PDF

Massachusetts Ranks About Average for Taxes in FY 2015

September 12, 2017 | READ ONLINE | PDF | Factsheet

Where does the Taxachusetts Label Come From, 2017 update

September 12, 2017 | READ ONLINE | PDF

How S-Corp and Other 'Pass-Through' Income is Taxed and the Effects of Proposed Tax Reforms

June 12, 2017 | READ ONLINE | PDF | Factsheet

The Evidence on Millionaire Migration and Taxes

April 27, 2017 | READ ONLINE | PDF

What Does Massachusetts Transportation Funding Support and What Are the Revenue Sources

January 17, 2017 | READ ONLINE | PDF

Massachusetts Ranks near Middle for Taxes in FY 2014

January 16, 2017 | READ ONLINE | PDF

Where Does the Taxachusetts Label Come From?

January 16, 2017 | READ ONLINE | PDF

The Growing Cost of Special Business Tax Break Spending

October 6, 2016 | READ ONLINE | PDF

Airbnb and Taxes: What Other States are Doing and How Much Revenue Might Be Raised in Massachusetts

July 22, 2016 | READ ONLINE | PDF

Massachusetts' Earned Income Tax Credit and the Current Proposal for Increase and Reform

July 13, 2016 | READ ONLINE | PDF | KIDS COUNT

The Effects of Skewed Growth on Household Incomes

June 16, 2016 | READ ONLINE | PDF

Analyzing the House FY 2017 Budget

April 29, 2016 | READ ONLINE | PDF | Budget Monitor

The Single Sales Factor Tax Break: Has It Worked?

January 27, 2016 | READ ONLINE | PDF | Factsheet

Building a Strong Economy: The Roles of Education, Transportation, and Tax Policy

January 15, 2016 | READ ONLINE | PDF

Massachusetts's Earned Income Tax Credit

December 23, 2015 | READ ONLINE | PDF | KIDS COUNT

The Effects of a $10 Minimum Wage in 2016

December 23, 2015 | READ ONLINE | PDF

How Do Business Taxes Here Compare to Other States?

November 17, 2015 | READ ONLINE | PDF

Massachusetts Ranks in Middle for Taxes in FY 2013

November 4, 2015 | READ ONLINE | PDF

Where Does the Taxachusetts Label Come From?

November 4, 2015 | READ ONLINE | PDF

How Do Massachusetts Business Taxes Compare to Other States?

September 16, 2015 | READ ONLINE | PDF

The Reach of the MA State EITC, Town-by-Town

April 29, 2015 | READ ONLINE | PDF | KIDS COUNT

The Massachusetts Film Tax Credit

March 26, 2015 | READ ONLINE | PDF

Examining Tax Fairness

February 24, 2015 | READ ONLINE | PDF | Factsheet

Income Tax Cuts and the Budget Deficit in Massachusetts

January 21, 2015 | READ ONLINE | PDF | Factsheet

Where Does the Taxachusetts Label Come From?

January 14, 2015 | READ ONLINE | PDF | Factsheet

Massachusetts Ranks in Middle for Taxes in FY 2012

December 17, 2014 | READ ONLINE | PDF | Factsheet

Automatic Income Tax Rate Cuts: Frequently Asked Questions

December 3, 2014 | READ ONLINE | PDF | Factsheet

The Governor's 9C Cuts and Context

November 20, 2014 | READ ONLINE | PDF | Factsheet

Rewarding Work: The Minimum Wage and Tax Credits

March 20, 2014 | READ ONLINE | PDF | Factsheet

How Do Massachusetts Business Taxes Compare to Other States

March 13, 2014 | READ ONLINE | PDF | Factsheet

A Preview of the FY 2015 Budget

January 15, 2014 | READ ONLINE | PDF | Budget Brief

After the Tech Tax Repeal: Remembering the Big Picture

September 23, 2013 | READ ONLINE | PDF | Factsheet

How Does the MA Sales Tax Compare?

August 6, 2013 | READ ONLINE | PDF | Factsheet

Massachusetts Ranks in Middle for Taxes in FY 2011

July 25, 2013 | READ ONLINE | PDF | Factsheet

Comparing Revenue Proposals for Transportation, Education, and Other Investments

May 9, 2013 | READ ONLINE | PDF | Budget Brief

The Income Tax in Massachusetts

April 3, 2013 | READ ONLINE | PDF | Factsheet

Examining Tax Fairness

March 12, 2013 | READ ONLINE | PDF | Factsheet

Possible Reforms to the Governor's Tax Plan

March 12, 2013 | READ ONLINE | PDF | Factsheet

Effects of Raising Rates and Exemptions on the State Income Tax

March 8, 2013 | READ ONLINE | PDF | Factsheet

Investments and Revenue in the Governor's Budget

February 28, 2013 | READ ONLINE | PDF | Budget Brief

Tax Policy Proposals in the Governor's FY 2014 Budget

February 28, 2013 | READ ONLINE | PDF | Budget Brief

Tax cuts that continue to haunt Mass.

February 12, 2013 | READ ONLINE | PDF | Op-Ed

Budget Monitor: the Governor's Budget for FY 2014

January 24, 2013 | READ ONLINE | PDF | Budget Monitor

A First Look at the Governor's Proposals on Education, Transportation, and Revenue

January 18, 2013 | READ ONLINE | PDF | Budget Brief

Adjusting for Personal Income: When, Why, and How

December 20, 2012 | READ ONLINE | PDF | Factsheet

Mid-Year Budget Cuts for FY 2013

December 4, 2012 | READ ONLINE | Factsheet

Massachusetts Ranks 25th in Taxes in FY 2010

September 26, 2012 | READ ONLINE | PDF | Factsheet

Factsheet: Business Tax Breaks in Massachusetts

August 6, 2012 | READ ONLINE | Factsheet

Business Tax Breaks in Massachusetts

August 6, 2012 | READ ONLINE | PDF

Massachusetts Ranks 33rd in Taxes in FY 2009

November 1, 2011 | READ ONLINE | PDF

Allowing for More Meaningful Comparisons: Taxes and Spending as a Share of Personal Income

December 14, 2010 | READ ONLINE | PDF | Factsheet

The Income Tax

December 14, 2010 | READ ONLINE | PDF | Factsheet

Extending Improvements to Tax Credits for Lower-Income Workers and Their Families

December 2, 2010 | READ ONLINE | PDF | Factsheet

Understanding Our Tax System: A Primer for Active Citizens

December 1, 2010 | READ ONLINE | PDF

Expiring Federal Tax Cuts: Costs and Beneficiaries of Extending Cuts Targeted at Highest-Income Taxpayers

November 18, 2010 | READ ONLINE | PDF | Factsheet

How Will New Tax on Alcohol Affect Revenues?

September 9, 2010 | PDF | Factsheet

Examining Tax Fairness

September 9, 2010 | READ ONLINE | PDF | Factsheet

Massachusetts Ranks 31st in Taxes in FY 2008

July 15, 2010 | READ ONLINE | PDF | Factsheet

New Corporate Tax Breaks Proposed in Economic Development Legislation

July 6, 2010 | PDF | Factsheet

Economic Stimulus: What Can National and State Governments Do To Save and Create Jobs Quickly?

June 9, 2010 | READ ONLINE | PDF

MA Business Taxes: How Our State Compares to the Nation

April 6, 2010 | READ ONLINE | PDF

MassBudget Brief: Economic Development Tax Expenditures

December 2, 2009 | PDF | Budget Brief

Corporate Tax Update II

November 17, 2009 | PDF | Factsheet

Corporate Tax Update

October 13, 2009 | PDF | Factsheet

Taxes as a share of personal income fell in Massachusetts in FY 2007

September 30, 2009 | PDF | Factsheet

Property Tax Circuit Breaker

May 8, 2009 | PDF | Factsheet

The Gas Tax

April 2, 2009 | PDF | Factsheet

The Sales Tax

April 2, 2009 | PDF | Factsheet

Local Options Taxes

April 2, 2009 | PDF | Factsheet

Substantial Surpluses to Dangerous Deficits: A Look at State Fiscal Policies from 1998 to 2008

January 14, 2009 | READ ONLINE | PDF

Long-Term Causes of the Fiscal Crisis

January 14, 2009 | READ ONLINE | PDF | Factsheet

The Role of Tax Cuts

January 14, 2009 | READ ONLINE | PDF | Factsheet

MassBudget Brief: Legislature Enacts Corporate Tax Reform

July 1, 2008 | PDF | Budget Brief

MassBudget Brief: Corporate Tax Reform, Comparing House and Senate Proposals

June 5, 2008 | PDF | Budget Brief

US Census Bureau - State and Local Tax Collections 2006

May 21, 2008 | PDF | Factsheet

MassBudget Brief: Property Taxes - Helping Those Who Need It Most

May 20, 2008 | PDF | Budget Brief

MassBudget Brief: Transparency and Balance FY2009 House Budget

May 14, 2008 | PDF | Budget Brief

MassBudget Brief: House Action on Loophole Closing Legislation

April 24, 2008 | PDF | Budget Brief

Letter from DOR to Senate President Murray

April 18, 2008 | PDF

MassBudget Brief: Tax Credits for the Motion Picture Industry

April 9, 2008 | PDF | Budget Brief

Fiscal Year 2009 Tax Reform Proposals

February 28, 2008 | PDF

The Taxation of Poles and Wires Owned by Telephone Companies

July 12, 2007 | PDF

Building a Strong Economy: The evidence on combined reporting, public investments, and economic growth

June 8, 2007 | PDF

U.S. Census Bureau - FY 2005 State & Local Tax Collections

May 14, 2007 | PDF | Factsheet

Business Taxes in Massachusetts: How Our State Compares to the Nation

March 15, 2007 | PDF

Combined Reporting: What It Is and How It Works

February 22, 2007 | PDF | Factsheet

Business Taxes in Massachusetts: How Our State Compares to the Nation

February 22, 2007 | PDF | Factsheet

Property Taxes in Massachusetts: Trends and Options

January 10, 2007 | PDF

Taxes in Massachusetts: How They Are Used, How They Compare to Other States

April 12, 2006 | PDF | Factsheet

US Census Bureau State Tax Collections for FY 2005

March 30, 2006 | PDF | Factsheet

Impact of Reducing the Personal Income Tax Rate

January 18, 2006 | PDF | Factsheet

US Census Bureau State and Local Government Finance Data for FY 2004

January 1, 2006 | Factsheet

September Tax Collections in Perspective - Will There Be a Surplus in FY 2006?

October 5, 2005 | PDF | Factsheet

Measuring Up: Taxes and Spending in Massachusetts

August 1, 2005 | PDF

Measuring Up: Taxes and Spending in Massachusetts

August 1, 2005 | PDF

Preliminary Tax Collections and the Apparent FY05 Surplus

July 25, 2005 | PDF | Factsheet

The $60 Million Movie Industry Tax Cut

July 22, 2005 | PDF | Factsheet

The Senate's Phased-In Personal Income Tax Cut

July 19, 2005 | PDF | Factsheet

Facts and Claims on Tax Loopholes

July 14, 2005 | PDF | Factsheet

Preliminary Tax Collections and the Apparent FY05 Surplus

July 1, 2005

Summary of Recent House Action on Tax Loopholes

June 20, 2005 | PDF

Who Benefits from a Capital Gains Tax Cut?

June 10, 2005 | PDF

The SJC's Recent Ruling on the Taxation of Capital Gains

April 28, 2005 | PDF | Factsheet

Bang for our buck?

January 30, 2005 | PDF

Four Key Questions on the Governor's Tax Cut Proposal

July 20, 2004 | PDF

A Matter of Choice

May 28, 2004 | PDF

Fact Sheet -- Census Bureau FY2003 State Tax Collections

May 27, 2004 | PDF | Factsheet

Where Does Massachusetts Rank? Latest Census Bureau data show tax burden in Massachusetts lower than in most states

May 27, 2004

Tax data lacked content: A letter to the Boston Herald

May 26, 2004

Tax Expenditures and Economic Development

April 27, 2004 | PDF

Setting the Record Straight on Combined Reporting

March 30, 2004 | PDF

Tax Law Enforcement: Progress and Opportunities

March 30, 2004 | PDF

Needed: Reform of the state tax code A Provider op-ed by MBPC Policy Analyst Jeff McLynch

February 10, 2004 | PDF

Needed: Reform of the state tax code

February 10, 2004 | PDF

Massachusetts' Business Taxes: Still Comparatively Low?

January 28, 2004 | PDF

A Few Commonly Asked Questions about Combined Reporting

October 29, 2003 | PDF

Massachusetts' Business Taxes: 'High and Rising' or Low and Falling?

September 25, 2003 | PDF

Tax Credits Provide Boost for Low-Income Families

September 1, 2003 | PDF

Tax Cuts of the 1990's

April 29, 2003 | PDF

Budget Cuts, Taxes, and the Fiscal Crisis

March 31, 2003 | PDF

Combined Reporting: A Comprehensive Method of Closing Corporate Tax Loopholes

March 27, 2003 | PDF

House Closes Corporate Tax Loopholes; Others Remain -- Press Release

February 5, 2003 | PDF

Measuring Up - FY 2000

January 15, 2003 | PDF

Gone With The Wind

January 8, 2003 | PDF

Gone With the Wind -- Press Release

January 8, 2003 | PDF

Who Pays? -- Press Release

January 7, 2003 | PDF

Show Older Reports

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