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States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
Public retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contr
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
Policymakers should enact and update public financing systems for elections. This includes increasing matching funds, particularly for small donations.
Federal, state, and local governments should maintain substantial penalties for violations of campaign finance laws.
Policymakers should expand disclosure requirements for all funds spent on elections or ballot initiatives.