Sources of tax revenue for the Commonwealth of Massachusetts

What are the sources of state tax revenue?  A useful pie chart from State Auditor Suzanne Bump's September 2017 report, "Determination of Whether Net State Tax Revenues Exceeded Allowable State Tax Revenues: For the Period July 1, 2016 through June 20, 2017," illustrates the components of the state's revenue stream.

Upon whom does an energy tax fall? Who bears the burden?

Who Bears the Economic Costs of Environmental Regulations? by Don Fullerton, Erich Muehlegger

Abstract:
Public economics has a well-developed literature on tax incidence -
the ultimate burdens from tax policy.  This literature is used here
to describe not only the distributional effects of environmental
taxes or subsidies but also the likely incidence of non-tax
regulations, energy efficiency standards, or other environmental
mandates.  Recent papers find that mandates can be more regressive
than carbon taxes.  We also describe how the distributional effects
of such policies can be altered by various market conditions such as
limited factor mobility, trade exposure, evasion, corruption, or
imperfect competition. Finally, we review data on carbon-intensity
of production and exports around the world in order to describe
implications for effects of possible carbon taxation on countries
with different levels of income per capita.
Complete working paper from the National Bureau of Economic Research.

John Cochrane makes the case for a progressive value added tax

A thorough blog post by the University of Chicago's John Cochrane on the virtues of a value added tax, tailored for the U.S. 

I’m proposing a VAT and nothing else, and let’s put all the cross-subsidies and mandates on budget where we can see them. If we make it progressive, the highest rates hit levels that would please Piketty. I’m not sure there is a lot more to squeeze out of this!