METHODOLOGY AND SOURCES

MATTERS is not a primary data source, but instead is an aggregation of published data and analysis from several sources including federal and state governmental agencies, non-profit organizations, and media outlets. The source for each metric or data point in MATTERS is listed below with links to the data where available.



Category Metric/Datapoint Data Source Years Available Data Refresh Interval
Ranking State Tech and Science Index Milken Institute Science and Technology Index 2004, 2008, 2010, 2012, 2014 Bi-annual
Ranking State Business Tax Climate Index Tax Foundation 2009-2014 (earlier years available) Annual
Ranking Top States for Business CNBC 2009-2014 (earlier years available) Annual
Talent Bachelors Degree Holders in Workforce National Science Foundation 2002 -2011 Annual
Talent STEM-related Bachelors Degrees Awarded National Center for Education Statistics/IPEDS 2008-2012 Annual
Talent 4th Grade Student Performace Math NAEP (US)/TIMMS (Global) 2013, 2011, 2009, 2007, 2005 Intermittent
Talent 4th Grade Student Performace Science NAEP (US)/TIMMS (Global) 2009, 2011 Intermittent
Talent 8th Grade Student Performance Math NAEP (US)/TIMMS (Global) 2013, 2011, 2009, 2007, 2005 Intermittent
Talent 8th Grade Student Performance Science NAEP (US)/TIMMS (Global) 2013, 2011, 2009, 2007, 2005 Intermittent
Talent Hiring Difficulty for Technology Industries Wanted Analytics and Monster Government Solutions  2015 To be updated semianually. Next update: June 2015 (TBC)
Cost Personal Income Tax Rates CCH State Tax Handbook/Tax Foundation/KPMG 2009-2014 (earlier years available) Annual
Cost Corporate Income Tax Rates KPMG/State Tax Statutes 2010-2015 Annual
Cost Corporate Income Tax-Apportionment Method KPMG/CCH 2014 Annual
Cost Corporate Income Tax-Sourcing Rules KPMG/CCH 2014 Annual
Cost R&D Tax Credit Rate E&Y TBD Annual
Cost R&D Tax Credit Refundability Rate E&Y TBD Annual
Cost R&D Tax Credit ASC rate E&Y TBD Annual
Cost Capital Gains Tax Rate (Long Term) KPMG/Tax Foundation 2013-2014 Annual
Cost State Sales Tax Rate KPMG/Sales Tax Clearinghouse 2011-2014 Annual
Cost State and Local Tax Burden as % Personal Income KPMG/Tax Foundation 2009-2011 Annual
Cost State and Local Tax Burden Per Capita in $ KPMG/Tax Foundation 2009-2011 Annual
Retail Price of Electricity US Energy Information Agency 2010-2014 (earlier years available) Annual
Tech Economy Total Employment National Science Foundation and Bureau of Labor Statistics, Occupational Employment Statistics Survey 2003, 2008, 2012 Intermittent
Tech Economy Total Tech Employment National Science Foundation and Bureau of Labor Statistics, Occupational Employment Statistics Survey 2003, 2008, 2012 Intermittent
Tech Economy Tech Employment as % of Total Employment National Science Foundation and Bureau of Labor Statistics, Occupational Employment Statistics Survey 2003, 2008, 2012 Intermittent
Tech Economy Unemployment Rate US Bureau of Labor Statistics 2009-2014 Annual
Cost UI Premium Per Employee

Computed from two sources.

Estimated Average Employer Contribution Rate: US Department of Labor

Average Annual Wage: Bureau of Labor Statistics

2009-2013 Annual
Tech Economy Annual Gross State Product in Chained $ US Bureau of Economic Analysis 2009-2013 Annual
Tech Economy Annual Gross State Product-Growth Rate US Bureau of Economic Analysis 2009-2013 Annual
Tech Economy Median Household Income US Census Bureau 2009-2013 Annual
Tech Economy Quality of Life: Average Commute Time US Census Bureau 2009-2013 Annual


Please note that in any tax-related information, data or metrics are reflective of the tax policy that is generally applicable to the broadest set of taxpayers. Please note that in many instances and jurisdictions, various and differing tax regimes may be applicable. Similarly, tax-related information contained within MATTERS is not intended to be tax advice. Neither MATTERS nor the Massachusetts High Technology Council is a tax advice expert offering tax advice.



Neither MATTERS nor the Massachusetts High Technology Council makes any representations, warranties, or assurances as to the accuracy, currency or completeness of the content contain in MATTERS or any sites linked to this site.