This report characterizes emission factors for both criteria air pollutants and greenhouse gas emissions for a variety of processes across the industrial, commercial, residential, transport, and electric sectors. This report is divided into two major parts, one for baseline-based emission factors and the other for measure-based emission factors. Baseline-based emission factors represent average sector-wide emission factors based on the existing and projected equipment vintage, and expected future emission regulations. Measure-based emission factors represent average lifetime emission factors for new technology. The sources, assumptions, and methodology used in characterizing these emission factors are included.

This primer describes an innovative approach to tax policy called Environmental Tax Shifting (ETS). The basic idea is that rather than raising revenues by taxing activities that we want to encourage or support like income or savings or labor, we would tax things we want to discourage like pollution or waste or sprawl. This primer elaborates on different ways we could raise the revenues needed in Massachusetts while at the same time protecting the environment and enhancing the economy.