Passing responsibilities down to lower levels of government should be undertaken primarily to place services closer to the people being served and to maximize administrative effic
Policymakers must choose how much to rely on taxing the income people receive versus taxing only the income that they spend (i.e., consumption).
Policymakers should provide expanded opportunities for people to serve their communities. This should include older adults with disabilities.
Tax reform should focus on raising sufficient revenue and making the tax system more equitable and efficient. Reforms should:
States should increase the progressive nature of their income tax systems by exempting from state tax rolls people with income below the poverty line and by adjusting personal exe
Reforming business taxes, such as the corporate tax or a tax on the financial industry, should be considered in any effort to raise additional revenue.
States with income taxes should allow credits for taxes paid by their residents to other states so that no taxpayer is subject to double taxation.
Currently, some types of income are either taxed at lower rates than ordinary income or are exempt from taxation to some degree.
In general, only cash income is subject to the income tax. In-kind benefits—benefits that are received as goods or services rather than as cash—are not.
Policymakers should not tax the actuarial value of Medicare or the value of other in-kind benefits.