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Policy
Due to their regressive nature, raising state and local sales taxes should not be the first choice for increasing tax revenues.
Policy
States and localities should include services in the taxable base to reduce regressivity and improve neutrality.
Policy
Exemptions from state retail sales taxes should be narrowly designed to reduce their regressive nature and avoid pyramiding.
Policy
Congress should mandate the use of the Supplemental Poverty Meas
Policy
States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
Policy
Eviction records should be sealed unless and until an eviction case is resolved in favor of the proprietor.
Policy