True or not it really doesn't matter in this case, does it?
Mass is about to impose a 7% tax on businesses. Do you think that will attract businesses to the state or drive them away?
Oh, it's not going to help.
The question is whether it then lowers the costs that get billed to the state for health care for those workers when they show up at the hospital anyway. Either we pay through our income taxes, or the companies that choose not to insure their workers carry the cost.