March 23, 2021

Part II: The Fiscal Implications of Telework

This report is the second in a three-part series on the implications of telework for the Commonwealth of Massachusetts. MTF’s initial report provided an overview of the current policy landscape as it pertains to telework. This report will explore how the location of an employee can impact Massachusetts’s jurisdiction to impose various taxes and what the fiscal impacts of those potential changes could be. In our final report, we will explore what a trend to remote working could mean for the broader Massachusetts economy.