Sullivan
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Daniel Ryan co-authored a white paper with Andrew Mikula for the Pioneer Institute titled "The Case for Competitiveness: A Menu of Pro-Growth Changes to Massachusetts Business Tax Policy," highlighting tax reforms that would enhance Massachusetts' competitiveness. Citing the challenge of outmigration due to tax policy in the Commonwealth, the study focuses on six proposed reforms:

  • Repealing the Estate Tax
  • Replacing the "Throwback Rule" with the "Throw-Out" Rule
  • Increasing the Threshold of the Sting Tax
  • Adopting the Rolling Stock Exemption
  • Eliminating the Minimum Corporate Excise
  • Eliminating the Non-Income Measure of the Corporate Tax