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The primary sources of government revenue are income, sales, and property taxes.

There is an increasing interest in taxes on energy consumption.

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

States should adequately fund and broaden their methods of financing public education.

States should generally avoid arbitrary limitations on property taxes.

A livable community is one that is safe and secure. It offers choices in where to live and how to get around.

Policymakers on the federal, state, and local levels have important roles in designing livable communities where residents of all ages can participate fully.

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

Livable and sustainable communities are safe and healthy. They offer residents choices in where to live and how to get around.