“This did not come out of a rigorous set of studies or a deep analysis of the dental insurance world,” he said. “Nobody’s done that, and partly we haven’t done that because that information just doesn’t exist."
According to a report from the Center for State Policy Analysis at Tufts University, the tax would affect just 0.6 percent of Massachusetts households, and would generate some $1.3 billion in 2023 alone.
A January study by cSPA looked at the last complete year of tax data from the Internal Revenue Service and found that 21,000 tax filers, or 0.6 percent of all Massachusetts households, made more than $1 million in income in 2019.
“It's not clear that this ballot initiative was ever designed really to solve a problem for patients. It's designed to intervene in an ongoing dispute between insurers and dentists about where the money goes,” Horowitz said.