Actually, I think they do... at least, comparing personal income tax rates (the factor most likely to matter to a new startup), MA does reasonably well: a flat

Actually, I think they do... at least, comparing personal income tax rates (the factor most likely to matter to a new startup), MA does reasonably well: a flat 5.3%, as compared to CA's 1-9% (with the highest rate kicking in around $50K or so). Obviously personal income tax isn't the only one in town, but it's not significantly worse in MA than elsewhere. Source: http://www.taxadmin.org/fta/rate/ind_inc.html http://www.taxadmin.org/fta/rate/ind_inc.html