Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues.
States and localities should include services in the taxable base to reduce regressivity and improve neutrality.
Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding.
Property taxes should be equitable.
Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.
Congress should mandate the use of the Supplemental Poverty Meas
A variety of criteria should be used when evaluating proposals to stimulate the economy:
Relief packages for people facing hardships due to economic downturns should be temporary and well-targeted. Preference should be given to measures that also would stimulate economic activity.
The debate over immigration to the U.S.
States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.