The Associated Industries of Massachusetts Foundation, Inc., is an educational and economic research organization established by Associated Industries of Massachusetts.

The Foundation was created in 1991 to develop in-depth, non-partisan analysis of public-policy issues. The Foundation is classified as a Section 501(c)(3) organization under the Internal Revenue Code. The work of the Foundation is not, and should not be construed as, an attempt to aid or hinder the passage of any specific legislation before the Congress or the Massachusetts Legislature.


Energy
PDF File Massachusetts’ Electricity Efficiency Programs:An Assessment of Cost Effectiveness and Economic Implications 03/26/2008
Over the past decade, Massachusetts has become a leader in electricity efficiency. About one-third of the Commonwealth’s annual growth in electricity demand is met through its more efficient use – as a result of mandated, ratepayer-funded programs (totaling $1 billion since 1998) administered by utility distribution companies. For economic and environmental reasons, Massachusetts policymakers are proposing significant expansion in efficiency program investment.
PDF File Electric Industry Restructuring in Massachusetts 2005 12/09/2005
Seven years of data and information demonstrate that the passage of the Massachusetts Electricity Restructuring Act in 1997 has led to significant economic benefits and greater environmental protection.
PDF File Locational Installed Capacity (LICAP) Report 04/01/2005
A plain-English primer on a regulatory issue with significant potential impact on the price that companies and individuals pay for electricity.
PDF File Renewable Portfolio Standard 10/01/2004
An overview of efforts by Massachusetts to encourage a diverse, environmentally sound electric policy, and how those efforts fit the need to spend ratepayer money wisely.
PDF File Regional Transmission Organization 12/01/2003
A briefing paper on the creation of a New England Regional Transmission Organization and forthcoming action by the Federal Energy Regulatory Commission.
PDF File Electric Industry Restructuring in Massachusetts 2002 01/01/2003
"After the Revolution, the Evolution." Six years after the landmark Massachusetts Electric Industry Restructuring Act, a look at the development of the electricity market in Massachusetts.

Taxation
PDF File Massachusetts State & Local Business Taxes, 2002-2007 12/17/07 12/12/2007
An updated report indicating that Massachusetts businesses total state & local tax payments increased by 45%, or $4.2 billion between fiscal year FY 2002 and FY 2007. The report examines the overall tax burden – property, sales and excise taxes – not just the corporate excise.
PDF File Research Credit 08/13/2003
This study quantifies the research credit program’s costs and benefits.
PDF File Business Taxes 06/20/2003
The results of this study highlight the fact that businesses indeed pay their fair share when one examines their overall tax burden - property, sales and excise taxes - and not just the corporate excise.
PDF File Single Sales Factor Apportionment 05/14/2003
In determining Massachusetts corporate excise (income) tax liabilities, multi-state corporations must determine what percentage of their taxable income is attributable to their operations in Massachusetts. This study provides estimates of the contribution the sales-only apportionment formula used to determine this percentage for manufacturers makes to Massachusetts employment, income, and state and local taxes.
PDF File Investment Tax Credit 04/14/2003
The investment tax credit (ITC) was adopted in 1970 to provide an incentive for businesses to increase capital investments in Massachusetts with the goal of preserving and expanding manufacturing and other targeted industry employment. This study provides estimates of the significant contribution the 3 percent ITC makes to Massachusetts employment, income and state and local taxes.

Health Care
PDF File Massachusetts Health Care Reform 06/01/2006
A new comprehensive report summarizing the recently passed health insurance reform law (Ch. 58 of the Acts of 2006), which was approved by the Legislature and signed by the Governor in April 2006.

Workers Compensation
PDF File Workers Compensation Overview 11/22/2004
Workers compensation remains an important public-policy issue for Massachusetts employers. This primer explains how the workers compensation system developed, highlights the benefits of the critical 1991 reform and explains how the law impacts employers across the Commonwealth.