The Boston Globe   opinion | The Podium  The wrong road to
progressivity  Governor Patrick’s stated goal in proposing about
$2 billion in assorted tax increases is to make the system more
“progressive.” Because Massachusetts is one of only seven states
that impose the same tax rate on all taxpayers regardless of
income, greater progressivity would be created not via a
graduated rate structure but by doubling personal exemptions
that provide greater benefit for low and middle income residents
than for the wealthy when measured as a percentage of their
income, and by lowering the sales tax rate while increasing the
income tax rate.  But the governor’s plan would also eliminate
44 personal income tax breaks, most of which are “progressive”
in an economic and political sense. They include tax deductions
and exclusions for college tuition, childcare expenses, social
security taxes, health savings accounts, adoption expenses,
employee education costs reimbursed by employers, and dependents
under 12. It would also e