States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
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
Governments should avoid enacting laws that are inconsistent with U.S. Supreme Court precedent on takings.
State and local governments should expand and strengthen consumer protections, as well as consumer outreach and education programs.
Higher education institutions should set tuition and fees in a manner that ensures affordability and increases educational opportunities for all, including by establishing innovat
A variety of criteria should be used when evaluating proposals to stimulate the economy:
Policymakers should create or extend programs that would address reverse mortgage foreclosures.