@techreport{Tannenwald2004Massachusetts,
abstract = {In debating Massachusetts business tax policy, protagonists have cited many different
indicators purporting to assess the fairness, adequacy, and competitiveness of the
Commonwealth?s business taxes. These statistics actually reveal very little about the degree to
which Massachusetts business taxes achieve these widely accepted tax policy goals. The author
explains why these indicators are misleading and presents new indicators of business tax
competitiveness that, although imperfect, are more accurate than those most widely quoted.
The article concludes that the fairness of Massachusetts business taxes is unclear and that the
Commonwealth?s corporate income taxes are inadequate. The clearest conclusion drawn is that
Massachusetts business taxes do not harm its competitive standing.},
author = {Robert Tannenwald},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {O10; H71; H25; 330; Unternehmensbesteuerung; Steuergerechtigkeit; Steuerwettbewerb; Massachusetts},
language = {eng},
number = {04,4},
title = {Massachusetts Business Taxes: Unfair? Inadequate? Uncompetitive?},
type = {Public policy discussion papers / Federal Reserve Bank of Boston},
url = {http://hdl.handle.net/10419/23450},
year = {2004}
}

