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

As the Commonwealth seeks to improve our aging transportation system, policy makers have considered raising the gas tax. This paper assesses the gas tax along several well-established criteria for evaluating taxes: efficiency, fairness, and reliability. Based on these criteria, the gas tax receives mixed grades. Offsetting the tax with low-income tax credits could help.

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

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

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Testimony to the Joint Committee on Revenue on the EITC

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Testimony to the Fiscal Management and Control Board on MBTA Fares

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

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

Even considering how higher-income households have more money to give away, the tax benefits of charitable tax deductions are heavily skewed toward the top.

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14 Options for Raising Progressive Revenue

How to collect enough revenue to pay for the things we accomplish together as a Commonwealth and how to collect that revenue fairly are questions that every community and every state need to examine. This paper describes 14 ways the Commonwealth could generate substantial new revenue in a manner that makes our tax system more progressive and would not require changing the state constitution.

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

Taxes are the main way communities pay for the things we do together. Taxes pay for essential programs and infrastructure we take for granted, like fire protection, public education, and health inspectors; roads, bridges, and public transit; and the support for people facing hard times. Examining how much people at different income levels pay in taxes is important when considering the fairness of tax policy.

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

The opportunity to live a healthy life begins long before a person shows up at the doctor’s office or hospital; health begins where people live, learn, work, and play. There is growing recognition that greater attention to the social determinants of health – things like having stable housing, safe, walkable neighborhoods with accessible transportation, grocery stores with affordable, nutritious options, schools that are equipped to provide high-quality education, and incomes that enable families to make ends meet – is critical to making meaningful improvements to health. This paper briefly examines the health impact of one program that provides economic support for low-income working families: the Earned Income Tax Credit (EITC).

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