Vote Yes on 6 and 7

Approval of ballot Questions 6 and 7 will transform Massachusetts from a state with an arcane and regressive system of taxation into a state that taxes fairly and progressively.

Right now, Massachusetts has a five percent sales tax and a flat 5.95 percent personal income tax. These levies, while equal for all residents, do not affect all residents equally. Flat taxes hit low-wage workers far harder than millionaries. That's why our federal income tax system has graduated tax rates similar to those proposed by Questions 6 and 7.

The ballot question would lower the personal income tax rate for couples with adjusted gross income less than $102, 000 per year from 5.95 per cent to 5.5 percent. This bracket would encompass 92 percent of Massachusetts residents. Those falling into other brackets would have additional income up to $150,000 taxed at 8.8 percent, and income over $150,000 taxed at 9.8 percent. Total state revenue would be unchanged.

Some anti-tax lobbies suspect that legislators will change the tax rates once the state constitution is amended to allow graduated taxes. We hope the lawmakers do just that. The changes proposed in Questions 6 and 7 would make Massachusetts' tax system more progressive, but they still tax 92 percent of state residents at the same flat rate.

We'd like to see graduations under $102,000 as well. For example, Connecticut's tax graduations start at much lower income thresholds and range from 0.5 percent to 4.5 percent. A rescaling of the tax rates would make the system still more progressive without altering state revenues.

Some of the changes in deductions and exemptions also strike us as very reasonable. The deductions for single parents and child care would be increased, and the income ceiling for tax exemption would rise; all of these changes help low-to middle-income families most.

We have little sympathy for the argument that a graduated tax will encourage wealthy Massachusetts residents to leave the state in search of lower income tax rates. Even if a couple makes $200,000 each year, their overall tax rate is still under 7.4 percent. Moreover, most of the super-rich's money comes from interest income, which can be shifted to tax-exempt investments.

Passing Questions 6 and 7 would help the vast majority of Massachusetts residents. The Commonwealth should put aside fatuous hopes of being a tax oasis and embrace progressivity.