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

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.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.

A progressive income tax is the preferred method of raising revenue at the federal and state levels.

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

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.