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Enforcement measures should be applied equitably across income classes and types of taxpayers.

Policymakers should not increase the taxation of Social Security benefits. People with low and moderate incomes should be exempt from paying tax on their benefits.

Policymakers should take action to raise revenues, promote energy conservation, and reduce climate change.

Carbon taxes or a cap-and-trade systems that would increase energy-related and other prices must include measures to compensate for regional differences in energy costs and

Motor fuel taxes should be indexed for inflation and increased as necessary to fund transportation infrastructure and services.

Excise taxes on individual commodities, such as tobacco or alcohol, should at least keep pace with inflation, such as by levying them on an ad valorem basis.

User fees should bear a direct relationship to the services received.

Congress should increase funding for the Social Services Block Grant (SSBG) and Community Services Block Grant (CSBG) programs.

States should generally avoid arbitrary limitations on property taxes.

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