a 2018 report from Washington DC based Institute on taxation and Economic Policy:

22. Massachusetts

> Effective tax rate for top 1% of earners: 6.5%
> Effective tax rate for middle 20% of earners: 9.3% (22nd lowest)
> Avg. income for top 1%: $2.51 million (2nd highest)
> State & local tax revenue from sales taxes: 13.8% (9th lowest)
> State & local tax revenue from income taxes: 32.7% (6th highest)