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The Tax Expenditure Budget

 

Part I: Introduction to the Tax Expenditure Budget

  • What Are Tax Expenditures?
  • Defining the Basic Tax Structure
  • Description of the Data
  • Data Limitations
  • Reading the Budget

Part II: The Personal Income Tax

  • Personal Income Tax: Basic Structure
  • Computation of the Personal Income Tax
  • Types of Tax Expenditures under the Personal Income Tax
  • List of Personal Income Tax Expenditures

Part III: The Corporate Excise And Other Business Excises

  • Corporate Excise: Basic Structure
  • Computation of Massachusetts Business Corporation Excise
  • Types of Tax Expenditures under the Corporate Excise
  • List of Corporate Excise Tax Expenditures

Part IV: Sales And Use Tax

  • Sales and Use Tax: Basic Structure
  • Computation of Massachusetts Sales and Use Tax by Vendor
  • Types of Tax Expenditures under the Sales Tax
  • List of Sales and Use Tax Expenditures

Part V: Appendices



MAGNET

Executive Office for Administration & Finance
Budget Bureau
State House, Room 272
Boston, MA 02133
(617) 727-2081


Last updated on January 22, 1997

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