October 01, 1997

Interstate Tax Comparisons: Where Does Massachusetts Stand?

This study, one of a series comparing the Commonwealth's taxes and business costs with other states, finds that Massachusetts ranks higher than the national average for personal income and corporate income taxes, and lower than average for sales and excise taxes. The overall burden of state and local taxes varies widely depending on the measure used: measured per capita, the state ranked sixth in total taxes; measured as a share of personal income, the state ranked 26th. The report concludes that Massachusetts' tax burden has shown modest improvement in recent years.