In debating Massachusetts business tax policy, protagonists have cited many different indicators purporting to assess … little about the degree to which Massachusetts business taxes achieve these widely accepted tax policy goals. The author … imperfect, are more accurate than those most widely quoted. The article concludes that the fairness of Massachusetts business …

This paper examines the impact of a specific local tax limit, Proposition 2½ in Massachusetts, on the fiscal behavior … of cities and towns in Massachusetts and the capitalization of that behavior into property values. Proposition 2½ places …, a time when Massachusetts municipalities faced significant fiscal stress because of a 30 percent cut in real estate aid …

In debating Massachusetts business tax policy, protagonists have cited many different indicators purporting to assess … little about the degree to which Massachusetts business taxes achieve these widely accepted tax policy goals. The author … imperfect, are more accurate than those most widely quoted. The article concludes that the fairness of Massachusetts business …

The distribution of unrestricted municipal aid has been a major policy concern in many states. Using Massachusetts as a … analysis finds large disparities in municipal gaps among Massachusetts cities and towns, and that those disparities have …

Small and Mid-Size Businesses in Massachusetts”, Massachusetts State House, Boston, Massachusetts, March 23, 2009 …