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 pyramiding.
Property taxes should be equitable.
Congress should mandate the use of the Supplemental Poverty Meas
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:
Policymakers should take steps to prevent unnecessary evictions. This includes:
Eviction records should be sealed unless and until an eviction case is resolved in favor of the proprietor.