Services should be implemented and operated by the level of government that can most appropriately and efficiently deliver them.
Any further efforts to address marriage penalties should be focused on two-earner couples and structured to avoid increasing marriage bonuses.
Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals.
States should adequately fund and broaden their methods of financing public education. Education financing should be shifted from property taxes to less regressive forms of taxation.
States should generally avoid arbitrary limitations on property taxes.
Property taxes should be equitable.
Tax and spending decisions should be the purview of the legislative branch.
A balanced budget amendment to the U.S. Constitution should not be adopted.
Policymakers should enact effective and balanced rules for fiscal discipline.
Legislators should not adopt supermajority voting requirements for budgetary or tax matters.