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Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding.
Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers.
States should adequately fund and broaden their methods of financing public education. Education financing should be shifted from property taxes to less regressive forms of taxation.
Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.
Policymakers should take action to raise revenues, promote energy conservation, and reduce climate change.
Carbon taxes or cap-and-trade systems that would increase energy-related and other prices must include measures to compensate for regional differences in energy costs and to adequately protect cons
Policymakers should expand opportunities for people to volunteer in their communities. This includes older adults and people with disabilities.
Tax reform should focus on raising sufficient revenue. It should make the tax system more equitable and efficient. Reforms should: