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Evan Horowitz, executive director of the Center for State Policy Analysis at Tufts University, said he was surprised the tax changes would not take effect until next year, but otherwise he applauded the package.

Evan Horowitz, executive director of the Center for State Policy Analysis at Tufts University, said he thinks a rebate makes sense as a way to provide relief to families now, without creating a new policy that will cost more money down the line.

A January 2022 study by the Center for State Policy Analysis at Tufts University found: “Some high-income residents may relocate to other states, but the number of movers is likely to be small...”

Horowitz said on The Codcast that the problem of high gas prices is a real one....But he said a gas tax holiday doesn’t really address the underlying problems

“It is generally considered a pretty progressive policy....But it’s also the kind of approach that attracts interest across the political aisle, it’s a family-focused policy,” Horowitz said.

Research conducted by cSPA suggested that in the long-term, there's “tremendous uncertainty about how the money … would actually be used,” because state lawmakers’ appropriation process could shift the revenues.

Earlier this year, an analysis from Tufts University's Center for State Policy Analysis found that the proposed amendment would raise $1.3 billion and was "likely to advance racial and economic equity."

It would add an estimated $1.3 billion in annual revenue for the state, according to a report published this year by the Center for State Policy Analysis at Tufts University.

Advocates picked up on the idea [of universal vouchers] and have commissioned research by the Center for State Policy Analysis at Tufts University that will sketch out possible paths to that goal and estimate the cost.