Presentation to the Tax Fairness Commission: Tax Issues Affecting Economic Competitiveness

The Tax Fairness Commission deserves credit for considering tax issues affecting Massachusetts’ economic competitiveness. Establishing fair tax policies for individual taxpayers is a laudable and worthwhile goal, but the commission is wise to acknowledge as well that issues of tax fairness affect Massachusetts businesses. Massachusetts businesses compete in a national marketplace where state tax policy plays a critical role in decision-making about where to locate and expand business operations.

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