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.
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.
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.