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Massachusetts’ “Stinger” Tax, Explained

Massachusetts recognizes S Corporations as flow-through entities. However, it levies an additional “stinger” tax on shareholders of these types of entities, depending on their revenue and industry. The state should reform S Corporation tax policy because the current system is uncompetitive and nonneutral. And, in addition to the new surtax on earnings over $1 million, the stinger tax could make business owners consider relocating, which would take revenue and surtax from the state.

UConn’s Prof. Manisha Sinha on The Slave’s Cause: A History of Abolition

This week on The Learning Curve, UConn Professor Manisha Sinha discusses the influential figures and seminal events that created the abolitionist movement. She describes the legacy of the transatlantic slave trade, Harriet Tubman and the Underground Railroad, the passage of the Thirteenth Amendment, and other key moments in the fight to end slavery.

Changes to the Confounding Massachusetts Estate Tax

Policymakers on Beacon Hill have many visions of tax relief for this fiscal year, and all of them include changing the estate taxes. What are those changes, and what would their impact be?

University Presidents Salary Comparison, Pt. 2

See how Massachusetts state schools’ presidential salaries match up. Presidents with schools who have less than a 1,000 student enrollment are near the top of the list.

The War on Math in Boston-Area School Boards

Despite long-standing bipartisan agreement that all students need and deserve challenging curricula for educational success, many Boston-area school boards are dismantling advanced math programs in the name of equity and inclusion; such moves only exacerbate educational disparities while ignoring the persisting achievement gaps across racial demographics.