Corporate taxation in Massachusetts : how level is the playing field? PDF
Preview Corporate taxation in Massachusetts : how level is the playing field?
n?% och ^i/zAfyks-^ r\pss. . : UMASS/AMHERST 31sabfe.01bTbOT7fl WORKING PAPER GOV :/vrs Appendixes u Corporate Taxation Massachusetts: in How Level Is the Playing Field? Prepared for Massachusetts Special Commission on Business Tax Policy by Yolanda K. Kodrzycki Federal Reserve Bank of Boston May 1993 25, Revised August 1993 SM3 I I I I Massachusetts Special Commission on Business Tax Policy Chairman Richard F. Syron, President Federal Reserve Bank of Boston Members of the Special Commission The Honorable William M. Bulger, President Massachusetts Senate Joseph Faherty, President Massachusetts AFL-CIO The Honorable Charles Flaherty, Speaker Massachusetts House of Representatives Howard Foley, President Massachusetts High Technology Council Robert Haynes, Secretary/Treasurer Massachusetts AFL-CIO The Honorable Joseph P. Kennedy II U.S. House of Representatives Cynthia Mann, Staff Attorney Massachusetts Law Reform Institute Robert Murphy, President Massachusetts Teachers Association David A. Spina, Vice Chairman and Chief Financial Officer State Street Bank and Trust Company The Honorable Paul Tsongas Foley, Hoag & Eliot Michael Widmer, President Massachusetts Taxpayers Foundation Research Director Research Staff Robert Tannenwald Rachel Cononi Eric Karnowski Assistant Director Pam Larson Jeannette Hargroves Michele Mongiello Anthony Storm Counsel Administrative Assistant Barry White Leisa Scott Foley, Hoag & El iot NOTE This working paper was prepared by Commission research staff or consultants as background material for Commission members. It does not necessarily reflect the views of the Commission as a whole or any particular Commission member. Therefore, this working paper should not be considered an interim report, official or unofficial, issued by the Commission. Table of Contents Appendixes I. Description of Tax Rules for Massachusetts Corporations II. Comparison of States' Corporate Tax Provisions III. Combined Versus Consolidated Accounting IV. Sources of Data and Some Characteristics of the Sample V. Confidentiality Restrictions VI. Effective Tax Rates Based on Adjusted Federal Net Income After Apportionment VII. Effective Tax Rates Based on Apportioned Book Income VIII. Apportionment Percentages IX. Fairness and State Taxation of Corporations APPENDIX I DESCRIPTION OF TAX RULES FOR MASSACHUSETTS CORPORATIONS
The list of books you might like
