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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 retirement systems should establish a maximum vesting period of five years for DB plans and one year for employers’ matching contr

States and localities should move toward full funding of their retirement systems.

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

The Internal Revenue Service (IRS) and the states should increase support for taxpayer assistance programs such as the Tax Counseling for the Elderly and the Vo

The IRS and state revenue departments should increase their efforts to make tax forms—including electronic forms, publications, and correspondence—more accessible and unders

Enforcement measures should be applied equitably across income classes and types of taxpayers.