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2011-2012 Tax Expenditure Commission Materials

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Final Report Materials

Open PDF file, 13.36 MB,  Report of the Tax Expenditure Commission (with Appendices) (English, PDF 13.36 MB)

April 30, 2012

Open PDF file, 11.09 MB,  Report of the Tax Expenditure Commission (without Appendices) (English, PDF 11.09 MB)

April 30, 2012

Open DOC file, 126 KB,  Report of the Tax Expenditure Commission (without Appendices) (English, DOC 126 KB)

April 30, 2012

Open PDF file, 59.04 KB,  Appendix 1: Tax Expenditure Categories (English, PDF 59.04 KB)

Open PDF file, 10.34 KB,  Appendix 2: FY2013 Tax Expenditure Budget (English, PDF 10.34 KB)

Open PDF file, 15.79 KB,  Appendix 3: Massachusetts Tax Expenditure Budget Master Database (English, PDF 15.79 KB)

Open PDF file, 1.84 MB,  Appendix 4: Commissioner's Presentation on Tax Expenditure Budget (English, PDF 1.84 MB)

Open PDF file, 10.4 KB,  Appendix 5: 1991 Tax Expenditure Budget (English, PDF 10.4 KB)

Open PDF file, 15.24 KB,  Appendix 6: Selected DOR Reports (English, PDF 15.24 KB)

Open PDF file, 15.13 KB,  Appendix 7: Transferable and Refundable Tax Credits (English, PDF 15.13 KB)

Open PDF file, 26.54 KB,  Appendix 8: Research/Literature (English, PDF 26.54 KB)

Open PDF file, 50.7 KB,  Appendix 9: Tax Expenditure Budgets of Other States (English, PDF 50.7 KB)

Open PDF file, 15.53 KB,  Appendix 10: Historical Massachusetts Tax Expenditure Budgets (English, PDF 15.53 KB)

Open PDF file, 78.04 KB,  Appendix 11: Agendas of Tax Expenditure Commission_s Meetings (English, PDF 78.04 KB)

Open PDF file, 306.6 KB,  Appendix 12: Minutes of Tax Expenditure Commission_s meetings (English, PDF 306.6 KB)

Open XLS file, 188 KB,  TEB Categories 3/27/12 (English, XLS 188 KB)

Open XLS file, 154 KB,  TEB Categories 3/21/12 (English, XLS 154 KB)

Open PDF file, 461.82 KB,  2013 Tax Expenditure Budget (English, PDF 461.82 KB)

Updated as of 1/31/12

Open PDF file, 61.2 KB,  TEC Meeting Schedule (English, PDF 61.2 KB)

Open XLS file, 294 KB,  MA TEB Master Database (English, XLS 294 KB)

Updated as of 1/31/12 - Including "Master Summary," "Federal TEB Categories," "Refundable and Transferable Tax Credits" and "Service Detail"

Open PDF file, 2.22 MB,  Commissioner's Presentation on Tax Expenditure Budget (English, PDF 2.22 MB)

Open PDF file, 18.86 MB,  1991 Tax Expenditure Budget (English, PDF 18.86 MB)

Commission Agendas, Minutes and Reports

Open DOC file, 30.5 KB,  Minutes -- April 23, 2012 (English, DOC 30.5 KB)

Open DOC file, 47 KB,  Minutes -- April 3, 2012 (English, DOC 47 KB)

Open DOC file, 29.5 KB,  Updated 3/30/12 _ TEC Recommendations for TE Process, Administration, and Enforcement (Outline #4, 5, 7) (English, DOC 29.5 KB)

Open DOC file, 26.5 KB,  Posted 3/30/12 _ Draft TEC Recommendations for Reducing Existing TEs and Limiting New TEs (Outline #1and 6) (English, DOC 26.5 KB)

Open DOC file, 52.5 KB,  Minutes -- March 27, 2012 (English, DOC 52.5 KB)

Open DOC file, 49.5 KB,  Short Summary of EDIP-ITC Changes (English, DOC 49.5 KB)

Changes made in Chapter 166 of the Acts of 2009 & Chapter 240 of the Acts of 2010

Open DOC file, 30.5 KB,  Updated 3/27/12 _ TEC Recommendations for TE Process, Administration, and Enforcement (Outline #4, 5, 7) (English, DOC 30.5 KB)

Open DOC file, 28.5 KB,  TEC Recommendations for TE Process, Administration, and Enforcement (Outline #4, 5, 7) (English, DOC 28.5 KB)

Open DOC file, 38 KB,  Minutes -- March 21, 2012 (English, DOC 38 KB)

Open DOC file, 31.5 KB,  Tax Expenditure Commission Report Outline (English, DOC 31.5 KB)

Open DOC file, 56.5 KB,  Minutes -- March 6, 2012 (English, DOC 56.5 KB)

Open DOC file, 23.5 KB,  Agenda -- March 6, 2012 (English, DOC 23.5 KB)

Open DOC file, 74.5 KB,  Minutes -- February 6, 2012 (English, DOC 74.5 KB)

Open DOC file, 23.5 KB,  Agenda -- February 6, 2012 (English, DOC 23.5 KB)

Open DOC file, 59 KB,  Minutes -- December 7, 2011 (English, DOC 59 KB)

Open DOC file, 14.89 KB,  Tax Expenditure Commission Principles _ Approved on February 6, 2012 (English, DOC 14.89 KB)

Open DOC file, 26.5 KB,  Tax Expenditure Commission Principles (English, DOC 26.5 KB)

Open DOC file, 23.5 KB,  Agenda -- December 7, 2011 (English, DOC 23.5 KB)

Open DOC file, 42.5 KB,  Minutes -- November 2, 2011 (English, DOC 42.5 KB)

Open DOC file, 38 KB,  Minutes -- October 12, 2011 (English, DOC 38 KB)

Open DOC file, 23.5 KB,  Agenda -- November 2, 2011 (English, DOC 23.5 KB)

Open DOC file, 23.5 KB,  Agenda -- October 12, 2011 (English, DOC 23.5 KB)

Selected DOR Reports

Open PDF file, 157.06 KB,  FY 2014 Environmental Response Action (Brownfields) Tax Credit Program (English, PDF 157.06 KB)

Open PDF file, 156.34 KB,  FY 2013 Environmental Response Action (Brownfields) Tax Credit Program (English, PDF 156.34 KB)

Open PDF file, 51.93 KB,  FY 2012 Environmental Response Action (Brownfields) Tax Credit Program (English, PDF 51.93 KB)

Open PDF file, 41.68 KB,  FY 2011 Environmental Response Action (Brownfields) Tax Credit Program (English, PDF 41.68 KB)

September 2011

Open PDF file, 46.84 KB,  FY 2010 Environmental Response Action (Brownfields) Tax Credit Program (English, PDF 46.84 KB)

April 2011

Open PDF file, 153.24 KB,  A Report on the Massachusetts Film Industry Tax Incentives (English, PDF 153.24 KB)

January 2011

Transferable-Refundable Credits

Open XLS file, 47 KB,  Tax Credit Programs That Are Subject to Reporting Requirements of Chapter 131 of the Acts of 2010 (English, XLS 47 KB)
Open PDF file, 18.3 KB,  Tax Credit Programs That Are Subject to Reporting Requirements of Chapter 131 of the Acts of 2010 (English, PDF 18.3 KB)

Research/Literature: Comparison of Different TEB Tools

Open PDF file, 19.69 KB,  Comparison of Different TEB Tools Summary (English, PDF 19.69 KB)

Open PDF file, 78.57 KB,  The Changing Composition of Tax Incentives (English, PDF 78.57 KB)

The Urban Institute, 1986

Research/Literature: TEB-Related FTA Presentations

Open PDF file, 463.59 KB,  California Income Tax Expenditures (English, PDF 463.59 KB)

FTA Presentation 2009, Jay Chamberlain California Franchise Tax Board

Open PDF file, 67.75 KB,  Iowa's Tax Credit Tracking and Analysis Program (English, PDF 67.75 KB)

FTA Presentation 2009, Mike Lipsman, Iowa Department of Revenue

Open PDF file, 162.88 KB,  Assessing the Effectiveness of Tax Expenditures: Lessons from Minnesota (English, PDF 162.88 KB)

FTA Presentation 2009, Joel Michael, Minnesota House of Representatives

Open PDF file, 707.17 KB,  Tax Exemptions & Tax Incidence: A Biennial Report Produced by the Texas Comptroller of Public Accounts (English, PDF 707.17 KB)

FTA Presentation 2009, Curtis Towes

Open PDF file, 2.06 MB,  Tax Expenditures and the Subsidization of Homeownership (English, PDF 2.06 MB)

FTA Presentation 2009, Andrew Reschovsky

Open PDF file, 46.65 KB,  The Critical Link Between Tax Policy and Tax Expenditure Budgets: The Importance of Unresolved Issues for States (English, PDF 46.65 KB)

John L. Mikesell, Indiana University

Research/Literature: Transparency, Accountability Studies

Open PDF file, 826.51 KB,  Money for Something: Job Creation and Job Quality Standards in State Economic Development Subsidy Programs (English, PDF 826.51 KB)

Good Jobs First, 2011

Open PDF file, 30.27 KB,  Transparency, Accountability Studies Summary (English, PDF 30.27 KB)

Open PDF file, 623.41 KB,  Tax Expenditure Budgets: Concepts and Challenges for Implementation (English, PDF 623.41 KB)

Inter-American Development Bank, 2010

Open PDF file, 54.93 KB,  Tax Expenditure Reporting to Improve Accountability (English, PDF 54.93 KB)

New Mexico Taxation and Revenue Department, 2011

Open PDF file, 688.71 KB,  Tax Expenditure Review Report: Bringing Tax Expenditures Into the Budget Process (English, PDF 688.71 KB)

Minnesota Department of Revenue, 2011

Open PDF file, 1023.5 KB,  Reforms Needed to Bring Greater Scrutiny to "Tax Expenditures" (English, PDF 1023.5 KB)

Kentucky Center for Economic Policy, 2011

Open PDF file, 175.73 KB,  Making Oklahoma's Tax Expenditures More Transparent and Accountable (English, PDF 175.73 KB)

State Tax Notes, 2010

Open PDF file, 2.22 MB,  Getting the Best Bang for Your Buck: Transparency and Accountability Tools for Oregon Tax Subsidies (English, PDF 2.22 MB)

OSPIRG Foundation, 2010

Open PDF file, 478.97 KB,  Every Dollar Counts: Why It's Time for Tax Expenditure Reform (English, PDF 478.97 KB)

Washington State Budget & Policy Center, 2011

Open PDF file, 366.69 KB,  A Reconsideration of Tax Expenditure Analysis (English, PDF 366.69 KB)

Joint Committee on Taxation, 2008

Open PDF file, 216.42 KB,  Background Information on Tax Expenditure Analysis and Historical Survey of Tax Expenditure Estimates (English, PDF 216.42 KB)

Joint Committee on Taxation, 2011

Open PDF file, 1.71 MB,  Government Performance and Accountability: Tax Expenditures Represent a Substantial Federal Commitment and Need to Be Reexamined (English, PDF 1.71 MB)

GAO Report, 2005

Open PDF file, 3.85 MB,  Estimates of Federal Tax Expenditures for Fiscal Years 2010-2014 (English, PDF 3.85 MB)

Joint Committee on Taxation, 2010

Open PDF file, 2.92 MB,  Promoting State Budget Accountability Through Tax Expenditure Reporting (English, PDF 2.92 MB)

Center on Budget and Policy Priorities, 2011

Research/Literature: Service Taxation

Open PDF file, 472.64 KB,  Expanding Sales Taxation of Services: Options and Issues (English, PDF 472.64 KB)
Open XLS file, 1.29 MB,  FTA - State Comparison of Sales Taxation of Services (English, XLS 1.29 MB)
Open XLS file, 38.5 KB,  Estimates of MA Sales Tax Expenditures for Services (English, XLS 38.5 KB)

Research/Literature: U.S. & International TEB Practices

Open PDF file, 623.41 KB,  Tax Expenditure Budgets: Concepts and Challenges for Implementation (English, PDF 623.41 KB)

Inter-American Development Bank, 2010

Open PDF file, 63.65 KB,  Tax Expenditures and Tax Reform: Issues and Analysis (English, PDF 63.65 KB)

Eric J. Toder, The Urban Institute, 2005

Open PDF file, 282.17 KB,  An Estimation of Tax Expenditures in Japanese Income Tax from the Viewpoint of Fiscal Transparency (English, PDF 282.17 KB)

Toshiyuki Uemura, Japan

Open PDF file, 6.52 MB,  Tax Expenditures -- Shedding Light on Government Spending Through the Tax System (English, PDF 6.52 MB)

OECD

Research/Literature: Other TEB Studies

Redistribution and Tax Expenditures: The Earned Income Tax Credit ( National Tax Journal, 2011) 
Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform (National Bureau of Economic Research, 2011) 

TEBs of Other States

Open XLS file, 52 KB,  TEB State Comparison (English, XLS 52 KB)

Updates as of 1/31/12

Open PDF file, 49.16 KB,  Links to Other State TEBs (English, PDF 49.16 KB)

Historical MA TEBs

Open XLS file, 110.5 KB,  Historical TEB Estimates During FY1996-FY2013 (English, XLS 110.5 KB)

Updated as of 1/31/12

Open XLS file, 181 KB,  Count of MA TEB Items During FY1996-FY2013 (English, XLS 181 KB)

Updated as of 1/31/12

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