MLC-MB05 AN ANALYSIS OF THE EFFECTIVENESS OF AN I NTERACTIVE, EDUCATIONAL GAME A Interactive Qualifying Project Report: submitted to the Faculty of the WORCESTER POLYTECHNIC I NSTITUTE in partial fulfillment of the requirements for the Degree of Bachelor of Science by Michael P. Lundy Date: April 27, 2006 Approved: 1. Education 2. Serious Games 3. Stealth Learning Professor Mark Claypool
112
Embed
An Analysis of the Effectiveness of an Interactive ...web.cs.wpi.edu/~claypool/iqp/massbalance/iqp.pdfA Interactive Qualifying Project Report: submitted to the Faculty of the WORCESTER
This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
Transcript
MLC-MB05
AN ANALYSIS OF THE EFFECTIVENESS OF AN INTERACTIVE,EDUCATIONAL GAME
A Interactive Qualifying Project Report:
submitted to the Faculty
of the
WORCESTER POLYTECHNIC INSTITUTE
in partial fulfillment of the requirements for the
Degree of Bachelor of Science
by
Michael P. Lundy
Date: April 27, 2006
Approved:
1. Education2. Serious Games3. Stealth Learning
Professor Mark Claypool
Abstract
Previous studies have shown that an interactive tool tends to educate users better
than a pure textual source. I wished to test whether these results hold for state bud-
geting, since this is generally regarded as uninteresting. If users could be motivated
to learn about budgeting, they could be motivated to learn about many topics. A large
user study with the previously-developed MassBalance game showed the interaction
motivated students to spend more time learning, irrespective of their lack of interest
in the topic.
Acknowledgements
I would like to thank my advisor, Professor Mark Claypool, for putting up with me with
much more patience than I probably deserve. I would like to thank the MassBalance
development team for creating the game I based much of this project on: Mike Gesner,
Mark Smith, Eric Leshay, Mike Melson, Darren Torpey, Rhyland Klein, Randy Chong,
Robert Patro, and all the rest. I would like to thank Vivien Yang and Moriah Knock for
their moral support. Finally, I’d like to thank everyone that participated in the study.
Listing A.1: text-intro.txt0 * Welcome! The purpose of this user study is to determine whether
interactive media is a more efficient or effective learning tool thana more static source.
* During this study, you will:
5 * Fill out a quick demographic survey.
* Spend 10 minutes with either a static source or a game (randomlychosen).
* Take a quiz on information learned from the source.
* Fill out a quick exit survey.10
* This process will not take more than 15 minutes.
* Participating in this study gives you the option of entering a drawingfor a $50 gift certificate to Best Buy.
* Privacy statement: At no point will your email address or other15 identifying information be associated in any way with your demographic
information or any other information gathered during this study.
[ Start ]
27
Info source introduction page APPENDIX A: USER STUDY
Info source introduction page
Listing A.2: text-info-top.txt0 * When you are ready, please click the "Continue" link below.
* You will be presented with a new window containing information aboutthe Massachusetts budget.
* Please read through this information for 10 minutes, then close thatwindow and click the "Done" button.
5 * Do not close this window while you are reading through theinformation, as you will have to start completely over.
* Continue
[ Done ]
28
MassBalance’s information in static form APPENDIX A: USER STUDY
MassBalance’s information in static form
Listing A.3: text-info.txt0 Contents [Ledger]
* 1 Taxes
* 1.1 Dynamic Taxes5 * 1.2 Static Taxes
* 2 Spending
* 2.1 Education and Children10 * 2.2 Education Local Aid
* 2.3 Higher Education
* 2.4 Services to Children
* 2.5 Youth Services
* 2.6 Child Care Services15
* 3 Assistance to Poor
* 3.1 Medicaid
* 3.2 Cash Assistance20 * 3.3 Housing Assistance
* 3.4 Elderly
* 4 Sick and Disabled
25 * 4.1 Mental Retardation
* 4.2 Mental Health
* 4.3 Public Health
* 5 Transportation30
* 5.1 Massachusetts Highways
* 5.2 Registry of Motor Vehicles
* 6 Government35
* 6.1 General Government
* 6.2 Local Government
* 7 Central Costs40
* 7.1 Employee Benefits
* 7.2 Debt Services
* 8 Economic Development45
* 8.1 Business and Labor
* 8.2 Environment
* 9 Public Safety50
* 9.1 Corrections
* 9.2 Judiciary
* 9.3 Police
* 9.4 District Attorney55 * 9.5 Attorney General
* 9.6 Fire Services
1 Taxes
60 Below is a breakdown of all of the sources of funds in the Commonwealth.If you find it necessary to raise taxes to achieve a balanced budget,there are three main taxes to change: personal income tax, sales tax or
29
MassBalance’s information in static form APPENDIX A: USER STUDY
the gas tax. However, these are only examples- the actual opportunitiesfor increasing tax revenues available to the governor and state
65 legislators are practically unlimited. The are just the most well-knownand well-understood options.
Taxes are inevitably controversial and a vote to raise them is one of themost difficult votes an elected official can make. Beyond the political
70 controversy, there are economic considerations when raising taxes. Manyeconomists believe that raising taxes during a weak economy will furtherdamage the economy and delay any economic recovery. On the other hand,severe cuts to state programs can also cause a further decline in theeconomy by forcing the state to lay-off employees (and thus, if they don.t
75 immediately find other employment, reducing their income and their abilityto participate in the economy) or by reducing funding for services thatare offered through a huge network of human service providers and forcingthese private sector employees to compensate and initiate layoffs ofworkers in these fields.
801.1 Dynamic Taxes
1.1.1 Personal Income Tax
85 In 2000 Massachusetts’ voters elected to cut the state personal income taxincrementally over three years. (Starting at 5.95% in 1999 the rate wasscheduled to drop to 5.85% in 2000, 5.6% in 2001, and 5.3% in 2002,culminating at 5.0% in 2003) However, in 2002 as the fiscal crisis grew,the Legislature froze the tax rollback at 5.3% with a trigger to cut the
90 rate to 5.0% when the economy improves. The state personal income tax iscurrently 5.3% on earned income.
1.1.2 Sales Tax
95 The state sales and use tax is levied at a rate of 5%. The five percentsales tax applies to the purchase price of most retail sales that takeplace in the Commonwealth, although there are also many exemptions (forinstance, food for human consumption as well as clothing purchases thatcost less than $175 are exempt). Many people view the sales tax as
100 ’regressive’, that is, the tax disproportionately impacts people withlower incomes because they pay the same rate and generally buy the sameproducts as those with higher incomes (whether you earn $20,000 a year or$100,000 a year you still buy taxable cleaning products, toilet paper andtooth paste each year, or you may still need a new refrigerator). The
105 sales tax also applies to restaurant meals and motor vehicles purchases.The use tax applies to property and services purchased in another statebut intended for use within Massachusetts and is 5% also. Also, manypeople will argue that increasing the sales tax will hurt local retailsales, further weaken the economy and decrease the anticipated collections
110 from the sales tax as people decide to shop less or else - and this isparticularly true for Massachusetts towns closer to the New Hampshireborder - make a greater share of their purchases out of state. Each onepercent in the state sales tax raises approximately $750 million.
115 1.1.3 Gas Tax
The third tax option available is to increase the state tax on motorfuels. Besides raising additional revenue, some people believe thatraising the gas tax is good for the environment because by making it more
120 costly to drive a car, people will drive less and use publictransportation or walk instead. On the other hand, many people must driveto get to work or as part of their employment and the gas tax will affectthem disproportionately. Each 1-cent increase in the gas taxes would raise33 million dollars.
1251.2 Static Taxes
1.2.1 Alcoholic Beverage Tax
130 A tax on alcoholic beverages is charged based on alcoholic content.
30
MassBalance’s information in static form APPENDIX A: USER STUDY
1.2.2 Bank Tax
1.2.3 Cigarette Tax135
The Health Protection Fund, voted into law in the 1992 state election, andamended in 1996, provides money for existing health programs and to createnew smoking prevention projects. The fund is supported by a surtax perpackage on cigarettes. This tax is added on top of the sales tax of 5
140 percent on the total cost of cigarettes. In 2002, the tax was increased to$1.51 for a package of 20, or $15.31 for a ten-package carton, 30% of theprice paid for cigars and smoking tobacco products by retailers; and 90%of the price paid by wholesalers on smokeless tobacco products.
145 1.2.4 Corporation Tax
The Massachusetts corporate excise is calculated by adding two differentmeasures of tax: a net income measure, and either a property measure or anet worth measure, depending on whether the corporation is a tangible or
150 an intangible property corporation. The income measure is calculated at arate of 9.5 percent of the corporation’s taxable net income apportioned tothe Commonwealth. The property/net worth measure is imposed at a rate of$2.60 per $1,000 of either a corporation’s taxable Massachusetts tangibleproperty or its taxable net worth.
155A corporation’s total excise is the combination of the property/net worthand net income measures, or the minimum corporate excise, whichever isgreater. For taxable years ending on or after December 31, 1988, theminimum corporate excise is $456.
1601.2.5 Deeds Tax
1.2.6 Inheritance and Estates
165 The Massachusetts Estate Tax exemption is equal to that of the federalgovernment. For 2003, estates of $700,000 or less are not subject to anestate tax, thus making the tax inapplicable to most estates. However,should an estate be over the exemption amount, the full value will besubject to the estate tax, not merely the difference between the estates
170 value and the $700,000 exemption. Nevertheless, estates passing on tosurviving spouses are not subject to the tax, regardless of the value, butwill be taxed upon the death of the surviving spouse. For 2004, the amountwill increase to $850,000, and to $950,000 for 2005. After that it willremain at $1 million.
1751.2.7 Insurance Tax
1.2.8 Public Utilities Tax
180 1.2.9 Room Occupancy Tax
Massachusetts imposes a room occupancy excise tax of 5.7 percent on roomsrented for $15 or more per day. And each Massachusetts city and town hasthe option of levying up to an additional 4 percent. In addition,
185 Massachusetts imposes a convention center financing fee of 2.75 percent onroom occupancy in hotels, motels, or other lodging establishments inBoston, Cambridge, Chicopee, Springfield, West Springfield, and Worcester.
1.2.10 Federal Reimbursement Tax190
1.2.11 Departmental and Other Revenue Tax
1.2.12 Inter-fund Transfers from Non-budgeted funds and other sources
195 2 Spending
2.1 Education and Children
31
MassBalance’s information in static form APPENDIX A: USER STUDY
This block contains programs which help fund the many different areas of200 the Massachusetts Education System. It covers everything from public
schools to public colleges. Also included in this block are programs thatconcern assistance to children and young adults of Massachusetts who needhelp in criminal matters, as well as funding day care for children infamilies on welfare.
2052.2 Education Local Aid
This program of spending is called Chapter 70 funding. The 1993 educationreform law required that state spending on education be increased to
210 remove disparities between wealthier and poorer communities. Increases ordecreases to this category of spending have a direct effect on the qualityof education children in the Commonwealth receive. Spending levelsdetermine how much a town or city will have to set property taxes to payits share of the local education budget and, consequently, how large or
215 small class sizes will be, the salaries of teachers and administrators andthe quality and quantity of educational materials such as textbooks.
2.3 Higher Education
220 Massachusetts has many high quality public colleges. Spending in thisprogram directly supports those institutions as well as loans and grantsfor middle and low-income students. Decreases in higher education fundingcan lead to increases in college fees that make it more difficult for somepeople to afford higher education.
2252.4 Services to Children
Spending in this program is to assist children and their families.Examples of spending in this category are funding for early intervention
230 services, department of social services and related programs that assistchildren in crisis situations.
2.5 Youth Services
235 Funding in this program is for department of youth services and numerousprograms that assist young people who need services in matters rangingfrom criminal actions and substance abuse to job training and crisisintervention.
240 2.6 Child Care Services
This program provides day care and other child care services for familieson AFDC (welfare) and others who meet income criteria. This category ofspending also supports the office of children which, among other things,
245 monitors and regulates day care providers.
3 Assistance to Poor
This block contains programs which assist families on welfare, as well as250 families assistance to families who cannot afford a home. In addition, it
contains programs to help the elderly, and low-income families seekinghealth insurance.
3.1 Medicaid255
The state Medicaid program (called MassHealth in Massachusetts) is ahealth insurance program for low-income and some medium-income personsunder age 65. MassHealth provides several health insurance assistanceprograms available which cover almost 1/6 of the State’s population,
260 including more than 1 million low-income, elderly and disabledMassachusetts residents. As with all state Medicaid programs, MassHealthis operated under certain federal guidelines. Massachusetts receives a 50%reimbursement from the federal government for money it spends on Medicaidprograms.
2653.2 Cash Assistance
32
MassBalance’s information in static form APPENDIX A: USER STUDY
Formerly referred to as ’welfare’ the vast majority of spending in thisprogram is now called Transitional Aid to Families with Dependent Children
270 (AFDC). This is funding for families and in some cases individuals whoneed financial support. Among other things this program currently providesservices to nearly 367,000 families and individuals across the state.
3.3 Housing Assistance275
This program provides housing assistance in the form of grants and loansto individuals and the maintenance and operation of public housingfacilities.
280 3.4 Elderly
This program provides assistance to the elderly in the form oftransportation services, community centers and senior centers, and, mostimportantly, assistance with the cost of prescription drugs.
2854 Sick and Disabled
This block contains programs which help fund those who monitor diseasethat could potentially spread throughout the state, as well as those that
290 help fund programs to assist the disabled, including the Department ofMental Health and the Department of Mental Retardation.
4.1 Mental Retardation
295 This program provides funding for the Department of Mental Retardation(DMR) which operates homes and centers for individuals with developmentaldelays. Increases or decreases to these programs will reduce or improvethe level of services available to persons with developmentaldisabilities.
3004.2 Mental Health
This program provides funding for the Department of Mental Health (DMH),which operates programs and facilities that treat and assist persons with
305 mental illness. Increases or decreases to these programs will reduce orimprove the level of services available to persons with mental illness andin some cases may lead to increases in hospitalizations, injuries, andpossibly arrests.
310 4.3 Public Health
The Department of Public Health runs numerous programs that monitor andregulate matters that affect the overall public health. These programsinclude monitoring the transmission of diseases (for instance, the newly
315 occurring cases of SARS [Severe Acute Respiratory Syndrome]), theregulation of hospitals and other health care institutions andprofessions, and the overall coordination of public health issues asdiverse as food safety and bioterrorism.
320 5 Transportation
This block contains programs which concern the quality of publictransportation, as well as the quality of roads & bridges in the state ofMassachusetts. In addition, it helps to fund the Massachusetts Bay
325 Transportation Authority.
5.1 Massachusetts Highways
Funding for this program affects the frequency and quality of maintenance330 of the state’s roads and bridges. Increases or decreases in this area will
affect the quality of the roads and bridges and can have a direct impacton the safety and convenience of drivers.
5.2 Registry of Motor Vehicles
33
MassBalance’s information in static form APPENDIX A: USER STUDY
335Funding for the state’s RMV offices allows residents convenient access tolicense and registration renewal as well as allowing the RMV to provideservices that help ensure the safety of vehicles on the road.
340 6 Government
This block contains programs which help to fund not only the stategovernment, and all of its branches, but also to help fund localgovernments, which maintain everything from playgrounds and parks to water
345 and sewers.
6.1 General Government
This block of spending provides funds for general government functions350 such as the executive branch, which administers the government and
appoints judges and other government personnel. This block also fundsofficials who are in charge of government finance (for instance, bondsissued by the state) and agencies charged with guarding against governmentwaste and abuse and the monitoring and regulation of businesses and
355 corporations located in the state.
6.2 Local Government
Funding for local governments provides everything from maintenance of360 parks and playgrounds to local government services such as water and
sewer.
7 Central Costs
365 This block contains programs which help fund group health insuranceprograms and State Employee pensions. It also helps with debt services inthe state of Massachusetts.
7.1 Employee Benefits370
Benefits include the cost of group health insurance programs, teachers’pensions and State employees’ pensions. All of these are employmentbenefits common to employees throughout the state and includes everyonewho is an employee of the state, from a janitor at a high school to a
375 firefighter.
7.2 Debt Services
The State’s obligation for the payment of interest and principal on380 certain bonded debt. Typically, the payment is mandatory since the ’full
faith and credit’ of the Commonwealth is pledged when the funds areborrowed. In simple terms, the bondholders are in line ahead of otherState expenditures for programs.
385 8 Economic Development
This block contains programs which help to support the Department ofEnvironmental Management and the Department of Environmental Protection byhelping to enforce such laws as the clean air and clean water laws. Also,
390 these programs help regulate central business activity, and support theunemployment trust fund.
8.1 Business and Labor
395 This program includes funding for agencies that regulate certain businessactivities and professions (everything from plumbers to accountants) andprovides for worker training and other forms of assistance such asadministering the workers compensation system and the unemployment trustfund.
4008.2 Environment
34
MassBalance’s information in static form APPENDIX A: USER STUDY
This program provides funding for environmental protection and management.The DEM (Department of Environmental Management) and the DEP (Department
405 of Environmental Protection) enforce the clean air and water laws, andmanage state parks and wilderness to help protect open space and wildlife.
9 Public Safety
410 This block contains programs which help pay for law enforcement agents andlaw makers. These programs ensure swift and efficient justice in the stateof Massachusetts.
9.1 Corrections415
This program under criminal justice operates and maintains the prisonsystem. Increases or decreases in this program affect the salaries ofprison employees and the level of services and facilities available forinmates.
4209.2 Judiciary
This program is for the state court system where all civil and criminalmatters are adjudicated. Increases or decreases in this program affect the
425 number of employees working within the court system, and consequently thespeed with which civil and criminal matters are disposed of by a court.
9.3 Police
430 Funding for local and state police affects the level of protectionavailable for residents. Increases or decreases in this program may meanfewer police can be employed in each city or town and may, over time,affect the overall crime rate.
435 9.4 District Attorney
The state’s district attorneys (which are elected in each county)prosecute individuals accused of crimes. Increases or decreases in thisarea may effect the speed and efficiency of such prosecutions, and in
440 extreme cases of under funding, may result in some crimes not beingprosecuted.
9.5 Attorney General
445 The state’s attorney general enforces numerous criminal laws that rangefrom environmental pollution crimes to the prosecution of organized crimefigures as well as many civil laws such as consumer protection laws.
9.6 Fire Services450
Funding local and state fire department services affects how well cities,towns and the state can respond to fires and other disasters.
35
Ledger for info source APPENDIX A: USER STUDY
Ledger for info source
Listing A.4: text-ledger.txt0 Taxes Expenses
Dynamic Taxes Education and ChildrenPersonal $8,006,100,000.00 Education $4,343,200,000.00 65.5%
Income Local AidSales $3,025,200,000.00 Higher $1,046,600,000.00 15.8%
5 EducationGas $692,400,000.00 Services to $709,100,000.00 10.7%
Approximately how many families are on state welfare?
( ) 367,00030 ( ) 8,675,309
( ) 122,000( ) 450,000
Chapter 70 funding exists to:35
( ) Support Massachusetts collages( ) Help students get college loans( ) Provide day care services to families on welfare( ) Help ensure that local schools receive enough money
40In 2000, how much did Massachusetts voters vote to decrease income tax?
( ) .95%( ) .89%
45 ( ) 1.4%( ) 1.2%
Which is not a static tax?
50 ( ) Gas Tax( ) Corporation Tax( ) Bank Tax( ) Alcoholic Beverage Tax
55 The Massachusetts state expenses were what % over the income in 2003?
( ) 15%( ) 13%( ) 18%
60 ( ) 20%
Personal income tax is currently:
39
Quiz APPENDIX A: USER STUDY
( ) 5.3%65 ( ) 5.0%
( ) 5.6%( ) 5.95%
The bulk of the money earmarked for "assistance to poor" goes toward70 ( ) Cash assistance
( ) Medicade( ) Elderly( ) Housing assistance
75 AFDC is
( ) Housing program for the elderly( ) Public health office( ) Child care service
80 ( ) Welfare
Most people agree that sales tax affects which group the most?
How responsible are you for your Not at All ( ) ( ) ( ) ( ) ( ) Completelyown finances?
10 How knowledgeable are you about Not at All ( ) ( ) ( ) ( ) ( ) Completelypersonal budgeting and finance?
How knowledgeable are you aboutgovernmental budgeting and Not at All ( ) ( ) ( ) ( ) ( ) Completely
15 finance?
How often have you been exposedto games as learning tools in Never ( ) ( ) ( ) ( ) ( ) Every Daythe past?
20If you have, could you name a _________________________________________few? _________________________________________
_________________________________________
25 How capable are you of learning Not at All ( ) ( ) ( ) ( ) ( ) Completelyfrom a game?[ Submit ]
41
Post-survey APPENDIX A: USER STUDY
Post-survey
Listing A.8: text-survey2.txt0 Almost done! Just one more quick survey.
Please answer every question to the best of your knowledge.How much effort would you Not Much ( ) ( ) ( ) ( ) ( ) Quite A Bitsay you put into the quiz?
5 How entertained were you by Not at All ( ) ( ) ( ) ( ) ( ) Completelythe source?
How engaged were you by the Not at All ( ) ( ) ( ) ( ) ( ) Completelysource?
10How satisfied were you by Not at All ( ) ( ) ( ) ( ) ( ) Completelythe source?
How do you think you did on Badly ( ) ( ) ( ) ( ) ( ) Quite Well15 the quiz?
Now that you’ve had a chanceto learn, how knowledgeable Not at All ( ) ( ) ( ) ( ) ( ) Completelyare you about governmental
25 Do you have any comments? _____________________________________________________________________________________________________________________________________________________________________________________________________________
30Do you wish to enter a drawing for a $50 gift certificate to Best Buy? Ifso, please put your email address here. _____________________
Privacy statement: At no point will your email address or other35 identifying information be associated in any way with your demographic
information or any other information gathered during this study. Youraddress will not be shared with any third party, and will only be used tocontact you if you win.[ Submit ]
42
Thank-you page APPENDIX A: USER STUDY
Thank-you page
Listing A.9: text-thanks.txt0 Thanks for participating!
43
APPENDIX B: OTHER COLLECTED DATA
0
0.25
0.5
0.75
1
1 2 3 4 5
CD
F
Satisfaction Rating (5 means Completely Satisfied)
MassbalanceText
Figure B.1: “How satisfied were you by the source?”
0
0.25
0.5
0.75
1
1 2 3 4 5
CD
F
Effort Rating (5 means Quite A Bit)
MassbalanceText
Figure B.2: “How much effort would you say you put into the quiz?”
use strict;use List::Util ’shuffle’;use Data::Dumper qw/Dumper/;
5 sub n($) {my $str = lc(shift);$str =˜ s/[ˆ\w]//g;return $str;
}10
# Chance of collision is not high. We lose bits from the time, so it wraps# every 48 days (2ˆ22) or so. Every 48 days we have a 1/1024 chance of# collision, assuming exact timing (a large assumption). I think this is# acceptable. How often is a quiz going to get generated, anyway?
15 my $chk = time()<<10 + rand(2**10);
my @q = ({
question=>’Which is not a static tax?’,20 answers=>[
20 my %func;# grep functions$func{norm}{mb} = sub {$_->{source} eq ’s_mb’};$func{norm}{info} = sub {$_->{source} eq ’s_info’};
25 # map functions$func{norm}{timespent} = sub {($_->{timequiz} - $_->{timesource})/60};$func{clos}{count} = sub {my $c = 1; return sub {$c++}};$func{norm}{quizscore} = sub {$_->{quizcorrect}};$func{norm}{quizdiffw} = sub {$_->{quizweighted}};
30
# Gets 2 args, the value, and a sorted list of the valuesmy $full = 0;$func{full}{cdf} = sub {
170 # OK, for a regular thing, we have the X and Y values, no problem.# For a cdf, we have the map as $y and the cdf func as $x.# I need to use the map to get a _sorted_ tmp array.if ($full) {
$type = ’steps’;175 $smooth = ’bezier’ if defined $ENV{SMOOTH};
<li>Welcome! The purpose of this user study is to determine whetherinteractive media is a more efficient or effectivelearning tool than a more static source.</li>
<li>During this study, you will:20 <ul>
<li class="a">Fill out a quick demographic survey.</li><li class="a">Spend 10 minutes with either a static source or a game (randomly
chosen).</li><li class="a">Take a quiz on information learned from the source.</li><li class="a">Fill out a quick exit survey.</li>
25 </ul></li><li>This process will not take more than 15 minutes.</li><li>Participating in this study gives you the option of entering adrawing for a <b>$50 gift certificate to Best Buy.</b></li>
30 <li><i><small>Privacy statement: At no point will your email address or otheridentifying information be associated in any way with yourdemographic information or any other information gathered duringthis study.</small></i></li>
<p>Below is a breakdown of all of the sources of funds in theCommonwealth. If you find it necessary to raise taxes to achieve
230 a balanced budget, there are three main taxes to change: personalincome tax, sales tax or the gas tax. However, these are onlyexamples- the actual opportunities for increasing tax revenuesavailable to the governor and state legislators are practicallyunlimited. The are just the most well-known and well-understood
235 options.</p>
<p>Taxes are inevitably controversial and a vote to raise them isone of the most difficult votes an elected official can make.Beyond the political controversy, there are economic
240 considerations when raising taxes. Many economists believe thatraising taxes during a weak economy will further damage theeconomy and delay any economic recovery. On the other hand,severe cuts to state programs can also cause a further decline inthe economy by forcing the state to lay-off employees (and thus,
245 if they don.t immediately find other employment, reducing theirincome and their ability to participate in the economy) or byreducing funding for services that are offered through a hugenetwork of human service providers and forcing these privatesector employees to compensate and initiate layoffs of workers in
255 <h3><a name="SECTION00021100000000000000" id="SECTION00021100000000000000">1.1.1 Personal Income Tax</a></h3>
<p>In 2000 Massachusetts’ voters elected to cut the statepersonal income tax incrementally over three years. (Starting at
260 5.95% in 1999 the rate was scheduled to drop to 5.85% in 2000,5.6% in 2001, and 5.3% in 2002, culminating at 5.0% in 2003)However, in 2002 as the fiscal crisis grew, the Legislature frozethe tax rollback at 5.3% with a trigger to cut the rate to 5.0%when the economy improves. The state personal income tax is
265 currently 5.3% on earned income.</p>
69
MassBalance’s information in static form APPENDIX C: CODE
270 <p>The state sales and use tax is levied at a rate of 5%. Thefive percent sales tax applies to the purchase price of mostretail sales that take place in the Commonwealth, although thereare also many exemptions (for instance, food for humanconsumption as well as clothing purchases that cost less than
275 $175 are exempt). Many people view the sales tax as ’regressive’,that is, the tax disproportionately impacts people with lowerincomes because they pay the same rate and generally buy the sameproducts as those with higher incomes (whether you earn $20,000 ayear or $100,000 a year you still buy taxable cleaning products,
280 toilet paper and tooth paste each year, or you may still need anew refrigerator). The sales tax also applies to restaurant mealsand motor vehicles purchases. The use tax applies to property andservices purchased in another state but intended for use withinMassachusetts and is 5% also. Also, many people will argue that
285 increasing the sales tax will hurt local retail sales, furtherweaken the economy and decrease the anticipated collections fromthe sales tax as people decide to shop less or else - and this isparticularly true for Massachusetts towns closer to the NewHampshire border - make a greater share of their purchases out of
290 state. Each one percent in the state sales tax raisesapproximately $750 million.</p>
<h3><a name="SECTION00021300000000000000" id="SECTION00021300000000000000">1.1.3 Gas Tax</a></h3>
295<p>The third tax option available is to increase the state tax onmotor fuels. Besides raising additional revenue, some peoplebelieve that raising the gas tax is good for the environmentbecause by making it more costly to drive a car, people will
300 drive less and use public transportation or walk instead. On theother hand, many people must drive to get to work or as part oftheir employment and the gas tax will affect themdisproportionately. Each 1-cent increase in the gas taxes wouldraise 33 million dollars.</p>
<p>The Health Protection Fund, voted into law in the 1992 stateelection, and amended in 1996, provides money for existing healthprograms and to create new smoking prevention projects. The fund
325 is supported by a surtax per package on cigarettes. This tax isadded on top of the sales tax of 5 percent on the total cost ofcigarettes. In 2002, the tax was increased to $1.51 for a packageof 20, or $15.31 for a ten-package carton, 30% of the price paidfor cigars and smoking tobacco products by retailers; and 90% of
330 the price paid by wholesalers on smokeless tobacco products.</p>
MassBalance’s information in static form APPENDIX C: CODE
335 <p>The Massachusetts corporate excise is calculated by adding twodifferent measures of tax: a net income measure, and either aproperty measure or a net worth measure, depending on whether thecorporation is a tangible or an intangible property corporation.The income measure is calculated at a rate of 9.5 percent of the
340 corporation’s taxable net income apportioned to the Commonwealth.The property/net worth measure is imposed at a rate of $2.60 per$1,000 of either a corporation’s taxable Massachusetts tangibleproperty or its taxable net worth.</p>
345 <p>A corporation’s total excise is the combination of theproperty/net worth and net income measures, or the minimumcorporate excise, whichever is greater. For taxable years endingon or after December 31, 1988, the minimum corporate excise is$456.</p>
<h3><a name="SECTION00022600000000000000" id=355 "SECTION00022600000000000000">1.2.6 Inheritance and
Estates</a></h3>
<p>The Massachusetts Estate Tax exemption is equal to that of thefederal government. For 2003, estates of $700,000 or less are not
360 subject to an estate tax, thus making the tax inapplicable tomost estates. However, should an estate be over the exemptionamount, the full value will be subject to the estate tax, notmerely the difference between the estates value and the $700,000exemption. Nevertheless, estates passing on to surviving spouses
365 are not subject to the tax, regardless of the value, but will betaxed upon the death of the surviving spouse. For 2004, theamount will increase to $850,000, and to $950,000 for 2005. Afterthat it will remain at $1 million.</p>
<p>Massachusetts imposes a room occupancy excise tax of 5.7380 percent on rooms rented for $15 or more per day. And each
Massachusetts city and town has the option of levying up to anadditional 4 percent. In addition, Massachusetts imposes aconvention center financing fee of 2.75 percent on room occupancyin hotels, motels, or other lodging establishments in Boston,
385 Cambridge, Chicopee, Springfield, West Springfield, andWorcester.</p>
<h3><a name="SECTION000221000000000000000" id="SECTION000221000000000000000">1.2.10 Federal Reimbursement
390 Tax</a></h3>
<h3><a name="SECTION000221100000000000000" id="SECTION000221100000000000000">1.2.11 Departmental and OtherRevenue Tax</a></h3>
395<h3><a name="SECTION000221200000000000000" id="SECTION000221200000000000000">1.2.12 Inter-fund Transfers fromNon-budgeted funds and other sources</a></h3>
MassBalance’s information in static form APPENDIX C: CODE
<h2><a name="SECTION00031000000000000000" id="SECTION00031000000000000000">2.1 Education and Children</a></h2>
405<p>This block contains programs which help fund the manydifferent areas of the Massachusetts Education System. It coverseverything from public schools to public colleges. Also includedin this block are programs that concern assistance to children
410 and young adults of Massachusetts who need help in criminalmatters, as well as funding day care for children in families onwelfare.</p>
<h2><a name="SECTION00032000000000000000" id=415 "SECTION00032000000000000000">2.2 Education Local Aid</a></h2>
<p>This program of spending is called Chapter 70 funding. The1993 education reform law required that state spending oneducation be increased to remove disparities between wealthier
420 and poorer communities. Increases or decreases to this categoryof spending have a direct effect on the quality of educationchildren in the Commonwealth receive. Spending levels determinehow much a town or city will have to set property taxes to payits share of the local education budget and, consequently, how
425 large or small class sizes will be, the salaries of teachers andadministrators and the quality and quantity of educationalmaterials such as textbooks.</p>
<p>Massachusetts has many high quality public colleges. Spendingin this program directly supports those institutions as well asloans and grants for middle and low-income students. Decreases in
435 higher education funding can lead to increases in college feesthat make it more difficult for some people to afford highereducation.</p>
<h2><a name="SECTION00034000000000000000" id=440 "SECTION00034000000000000000">2.4 Services to Children</a></h2>
<p>Spending in this program is to assist children and theirfamilies. Examples of spending in this category are funding forearly intervention services, department of social services and
445 related programs that assist children in crisis situations.</p>
450 <p>Funding in this program is for department of youth servicesand numerous programs that assist young people who need servicesin matters ranging from criminal actions and substance abuse tojob training and crisis intervention.</p>
455 <h2><a name="SECTION00036000000000000000" id="SECTION00036000000000000000">2.6 Child Care Services</a></h2>
<p>This program provides day care and other child care servicesfor families on AFDC (welfare) and others who meet income
460 criteria. This category of spending also supports the office ofchildren which, among other things, monitors and regulates daycare providers.</p>
<h1><a name="SECTION00040000000000000000" id=465 "SECTION00040000000000000000">3 Assistance to Poor</a></h1>
<p>This block contains programs which assist families on welfare,as well as families assistance to families who cannot afford ahome. In addition, it contains programs to help the elderly, and
72
MassBalance’s information in static form APPENDIX C: CODE
470 low-income families seeking health insurance.</p>
475 <p>The state Medicaid program (called MassHealth inMassachusetts) is a health insurance program for low-income andsome medium-income persons under age 65. MassHealth providesseveral health insurance assistance programs available whichcover almost 1/6 of the State’s population, including more than 1
480 million low-income, elderly and disabled Massachusetts residents.As with all state Medicaid programs, MassHealth is operated undercertain federal guidelines. Massachusetts receives a 50%reimbursement from the federal government for money it spends onMedicaid programs.</p>
<p>Formerly referred to as ’welfare’ the vast majority of490 spending in this program is now called Transitional Aid to
Families with Dependent Children (AFDC). This is funding forfamilies and in some cases individuals who need financialsupport. Among other things this program currently providesservices to nearly 367,000 families and individuals across the
500 <p>This program provides housing assistance in the form of grantsand loans to individuals and the maintenance and operation ofpublic housing facilities.</p>
<p>This program provides assistance to the elderly in the form oftransportation services, community centers and senior centers,and, most importantly, assistance with the cost of prescription
510 drugs.</p>
<h1><a name="SECTION00050000000000000000" id="SECTION00050000000000000000">4 Sick and Disabled</a></h1>
515 <p>This block contains programs which help fund those who monitordisease that could potentially spread throughout the state, aswell as those that help fund programs to assist the disabled,including the Department of Mental Health and the Department ofMental Retardation.</p>
<p>This program provides funding for the Department of Mental525 Retardation (DMR) which operates homes and centers for
individuals with developmental delays. Increases or decreases tothese programs will reduce or improve the level of servicesavailable to persons with developmental disabilities.</p>
<p>This program provides funding for the Department of MentalHealth (DMH), which operates programs and facilities that treat
535 and assist persons with mental illness. Increases or decreases tothese programs will reduce or improve the level of servicesavailable to persons with mental illness and in some cases may
73
MassBalance’s information in static form APPENDIX C: CODE
lead to increases in hospitalizations, injuries, and possiblyarrests.</p>
540<h2><a name="SECTION00053000000000000000" id="SECTION00053000000000000000">4.3 Public Health</a></h2>
<p>The Department of Public Health runs numerous programs that545 monitor and regulate matters that affect the overall public
health. These programs include monitoring the transmission ofdiseases (for instance, the newly occurring cases of SARS [SevereAcute Respiratory Syndrome]), the regulation of hospitals andother health care institutions and professions, and the overall
550 coordination of public health issues as diverse as food safetyand bioterrorism.</p>
555<p>This block contains programs which concern the quality ofpublic transportation, as well as the quality of roads &bridges in the state of Massachusetts. In addition, it helps tofund the Massachusetts Bay Transportation Authority.</p>
<p>This block contains programs which help to fund not only thestate government, and all of its branches, but also to help fundlocal governments, which maintain everything from playgrounds and
585 parks to water and sewers.</p>
<h2><a name="SECTION00071000000000000000" id="SECTION00071000000000000000">6.1 General Government</a></h2>
590 <p>This block of spending provides funds for general governmentfunctions such as the executive branch, which administers thegovernment and appoints judges and other government personnel.This block also funds officials who are in charge of governmentfinance (for instance, bonds issued by the state) and agencies
595 charged with guarding against government waste and abuse and themonitoring and regulation of businesses and corporations locatedin the state.</p>
<h2><a name="SECTION00072000000000000000" id=600 "SECTION00072000000000000000">6.2 Local Government</a></h2>
<p>Funding for local governments provides everything frommaintenance of parks and playgrounds to local government servicessuch as water and sewer.</p>
605
74
MassBalance’s information in static form APPENDIX C: CODE
<h1><a name="SECTION00080000000000000000" id="SECTION00080000000000000000">7 Central Costs</a></h1>
<p>This block contains programs which help fund group health610 insurance programs and State Employee pensions. It also helps
with debt services in the state of Massachusetts.</p>
615<p>Benefits include the cost of group health insurance programs,teachers’ pensions and State employees’ pensions. All of theseare employment benefits common to employees throughout the stateand includes everyone who is an employee of the state, from a
620 janitor at a high school to a firefighter.</p>
625 <p>The State’s obligation for the payment of interest andprincipal on certain bonded debt. Typically, the payment ismandatory since the ’full faith and credit’ of the Commonwealthis pledged when the funds are borrowed. In simple terms, thebondholders are in line ahead of other State expenditures for
635 <p>This block contains programs which help to support theDepartment of Environmental Management and the Department ofEnvironmental Protection by helping to enforce such laws as theclean air and clean water laws. Also, these programs helpregulate central business activity, and support the unemployment
640 trust fund.</p>
<h2><a name="SECTION00091000000000000000" id="SECTION00091000000000000000">8.1 Business and Labor</a></h2>
645 <p>This program includes funding for agencies that regulatecertain business activities and professions (everything fromplumbers to accountants) and provides for worker training andother forms of assistance such as administering the workerscompensation system and the unemployment trust fund.</p>
<p>This program provides funding for environmental protection and655 management. The DEM (Department of Environmental Management) and
the DEP (Department of Environmental Protection) enforce theclean air and water laws, and manage state parks and wildernessto help protect open space and wildlife.</p>
660 <h1><a name="SECTION000100000000000000000" id="SECTION000100000000000000000">9 Public Safety</a></h1>
<p>This block contains programs which help pay for lawenforcement agents and law makers. These programs ensure swift
665 and efficient justice in the state of Massachusetts.</p>
670 <p>This program under criminal justice operates and maintains theprison system. Increases or decreases in this program affect thesalaries of prison employees and the level of services andfacilities available for inmates.</p>
75
MassBalance’s information in static form APPENDIX C: CODE
<p>This program is for the state court system where all civil andcriminal matters are adjudicated. Increases or decreases in this
680 program affect the number of employees working within the courtsystem, and consequently the speed with which civil and criminalmatters are disposed of by a court.</p>
<p>Funding for local and state police affects the level ofprotection available for residents. Increases or decreases inthis program may mean fewer police can be employed in each city
690 or town and may, over time, affect the overall crime rate.</p>
<h2><a name="SECTION000104000000000000000" id="SECTION000104000000000000000">9.4 District Attorney</a></h2>
695 <p>The state’s district attorneys (which are elected in eachcounty) prosecute individuals accused of crimes. Increases ordecreases in this area may effect the speed and efficiency ofsuch prosecutions, and in extreme cases of under funding, mayresult in some crimes not being prosecuted.</p>
; Development </option><option value="Economics & Technology">Economics & Technology</option>
165 <option value="Humanities & Arts">Humanities & Arts</option><option value="Industrial Engineering">Industrial Engineering</option><option value="IMGD">Interactive Media and Game Development</option><option value="Interdisciplinary">Interdisciplinary</option><option value="International Studies">International Studies</option>
; Development </option><option value="Economics & Technology">Economics & Technology</option><option value="Humanities & Arts">Humanities & Arts</option><option value="Industrial Engineering">Industrial Engineering</option>
205 <option value="IMGD">Interactive Media and Game Development</option><option value="Interdisciplinary">Interdisciplinary</option><option value="International Studies">International Studies</option><option value="Mathematical Sciences">Mathematical Sciences</option><option value="Mechanical Engineering">Mechanical Engineering</option>
210 <option value="Manufacturing Engineering">Manufacturing Engineering</option><option value="Management">Management</option><option value="Management Engineering">Management Engineering</option><option value="Management Information Systems">Management Information Systems</
option><option value="Other">Other</option>
215 <option value="Physics">Physics</option><option value="Society, Technology & Policy">Society, Technology &
Policy</option><option value="System Dynamics">System Dynamics</option><option value="Tech, Sci & Prof Communication">Tech, Sci & Prof
<tr><td class="r">Do you have any comments?</td><td><textarea name="comments" rows="8" cols="40" style="width: 98%"></textarea></
td></tr><tr>
90 <td colspan="2">Do you wish to enter a drawing for a $50 giftcertificate to Best Buy? If so, please put your email address here.<input type="text" name="email"><br><br>
95 <i><small>Privacy statement: At no point will your email address or otheridentifying information be associated in any way with yourdemographic information or any other information gathered duringthis study. Your address will not be shared with any third
100 party, and will only be used to contact you if you win.</small></i><br>