Understanding our Tax System: A Primer for Active Citizens

Much of the debate over taxation tends to focus on particular taxes and tax rates. This misses both the purpose of taxation – to combine resources to achieve certain public purposes – and the fact that taxes exist as a part of a tax system consisting of many different elements.

The MBPC's report Understanding our Tax System: A Primer for Active Citizens  looks at the entire state and local tax system in Massachusetts , which collected $30.6 billion in fiscal year 2006. It also looks at the history and structure of individual state and local taxes, including the property tax, sales tax, personal income tax, and corporate income tax. These taxes are examined using criteria broadly used by public finance experts.
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The Massachusetts Budget and Policy Center provides independent research and analysis of state budget and tax policies, as well as economic issues, that affect low- and moderate-income people in Massachusetts.

If you would like to learn more about this report please contact the Mass Budget and Policy Center at:

Massachusetts Budget and Policy Center
15 Court Square
Suite 700
Boston, MA 02108
Phone: 617.426.1228