People in Massachusetts seek to live in communities that provide a high quality of life for their family and neighbors. We value good schools, police and fire protection, libraries and parks, smooth roads and reliable transit, and supports to help families struggling through tough times. A community’s day-to-day well-being and its long-term prosperity are built on these fundamentals. State and local taxes are the way we all work together to pay for these investments. How to collect enough revenue to pay for them – and how to collect that revenue fairly – are questions that every community and every state needs to examine.