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Limitations on the exclusions for other employer-provided benefits—such as life insurance, tuition, and parking—are a desirable method of broadening the tax base and making

Eligibility for the exclusion for employer-provided health insurance should be determined based on the employer’s coverage rules.

Lawmakers should maintain the tax-deferred status of employer-provided pensions as a critical way of promoting retirement savings.

The threshold for the medical expense deduction should be kept as low as possible.

Congress and the states should extend the EITC to workers with low incomes who have no dependents regardless of age, provided they are no

States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.

Policymakers should retain estate and inheritance taxes as important components of our tax structure.

Federal and state estate and inheritance taxes should affect only the largest transfers.

When considering bond financing, state and local policymakers should:

Public assets should not be sold to raise revenue if the sale would sacrifice resources that serve important national and regional purposes.