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Higher levels of government should provide adequate resources when mandating functions to lower levels of government.
Services should be implemented and operated by the level of government that can most appropriately and efficiently deliver them.
When economic conditions permit, states should accumulate budget reserves adequate to maintain services during recessions.
Deficit-reduction efforts should avoid cuts in programs that serve low- and moderate-income populations.
Passing responsibilities down to lower levels of government should be undertaken primarily to place services closer to the people being served and to maximize administrative
Tax reform should focus on raising sufficient revenue. It should make the tax system more equitable and efficient.
Reforms should
States should increase the progressive nature of their income tax systems.
Reforming business taxes, such as the corporate tax or a tax on the financial industry, should be considered in any effort to raise additional revenue.
States with income taxes should allow credits for taxes paid by their residents to other states so that no taxpayer is subject to double taxation.