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:
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 comprehensive planning statutes, regulations, and incentives that promote:
Policymakers should identify and take steps to mitigate potential natural hazards.
Funding for livable communities projects should be sufficient to:
Policymakers should use funding mechanisms aligned with AARP’s Taxation Principles
Any public-private partnerships must ensure full accountability to the public.