Phineas Baxandall, Author at Mass. Budget and Policy Center

Airbnb and Taxes: What Other States are Doing and How Much Revenue Might Be Raised in Massachusetts

Eleven other states extend taxes on short-term rentals such as Airbnb. The factsheet explains the current Massachusetts exemption for short-term residential rentals and how taxing these bookings would work. It explains recent research on how rentals such as Airbnb can compete with traditional accommodations, and how these operations sometimes resemble a full-time business. It examines how much revenue the room occupancy tax currently generates and how much additional revenue would be raised if rentals such as Airbnb were included.

Maintaining an Effective Transportation System

archive / By Phineas Baxandall

This fact sheet examines information from the Department of Transportation that suggests current levels of investment are not enough to keep our roads, bridges and public transit system in good working order.

The Single Sales Factor Tax Break: Has It Worked?

archive, Budget Resources, Taxes / By Phineas Baxandall

The Governor’s budget proposal will reportedly include the expansion of a corporate tax break called Single Sales Factor apportionment. This factsheet describes how this tax break works, the evidence on whether it is effective, and its cost.

Building a Strong Economy: The Roles of Education, Transportation, and Tax Policy

archive, Education, Jobs & the Economy, Taxes, Transportation / By Phineas Baxandall

Effective economic policies can create a more highly productive state economy and make it possible to improve economic opportunity and security for working families. This paper examines the economic research on the relationship between effective investments in education and transportation and improved economic productivity. The paper also examines the economic effects of tax reforms that can fund those investments.