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States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.

When considering bond financing, state and local policymakers should:

Public retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contr

States and localities should move toward full funding of their retirement systems.

Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.

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.

The debate over immigration to the U.S.

To ensure equity in property taxation, assessors should use fair-market value as the starting point for determining property values.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.