The comparison states Washington and Massachusetts are both high-tech centers, with Massachusetts also containing a higher education institutional concentration comparable to the Bay Area’s. Massachusetts has a reputation as a higher tax state. Both Washington and Massachusetts are higher regulation states, but often adopting different approaches to those used in California. Counties: Alameda, Contra Costa, Monterey, San Benito, San Francisco, San Mateo, Santa Clara, Santa Cruz. Largest Cities: San Jose, San Francisco, Oakland, Fremont, Salinas.
¹ Non government and non health
² State has a gross receipts tax
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