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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 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. 

Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals. 

Any further efforts to address marriage penalties should be focused on two-earner couples and structured to avoid increasing marriage bonuses. 

Policymakers should maximize voter registration, including through automatic voter registration systems. They should build easy-to-use online voter registration systems.

Policymakers should prohibit ID requirements that discourage or prevent citizens from voting.

Policymakers should encourage and promote maximum participation in the electoral process.