States should generally avoid arbitrary limitations on property taxes.
Property taxes should be equitable.
Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals.
Tax and spending decisions should be the purview of the legislative branch.
Legislators should not adopt supermajority voting requirements for budgetary or tax matters.
Governments should not limit their ability to address future economic and political changes and the need for investments.
Efforts to balance the budget or address shortfalls should remain the purview of the legislative branch. They should be fully negotiated by elected officials.
Policymakers should provide for transparency and honesty in the budget process.
Budget gimmicks to make legislation appear as if it has been adequately offset should not be used.
Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.
A variety of criteria should be used when evaluating proposals to stimulate the economy: