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:
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
Congress should mandate the use of the Supplemental Poverty MeasureA method for measuring povert
Enforcement of civil and criminal laws should not penalize people unable to pay civil or criminal fees or fines due to poverty.
Policymakers should explicitly allow private individuals to protect their rights in court.
Policymakers should encourage intergenerational cooperation.
Policymakers should adopt minimum service standards and consumer protections to ensure fair terms and conditions.