Doug Howgate, president of the Massachusetts Taxpayers Foundation, said Thursday that several implementation questions left unresolved by the ballot question “must be answered soon or the state will exacerbate negative behavioral impacts of the surtax,” including tax avoidance and taxpayers moving out of state.

A recent analysis by the foundation calls for tracking and certifying annual surtax collections; dividing the funds between education and transportation; capping them (Howgate suggested a $500 million cap to lawmakers) in 2024; and making future budget decisions on surtax revenues already collected “to mitigate budget risk and the impact of surtax volatility.”