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All levels of government and the private sector should adequately fund and support antifraud and anti-abuse efforts.

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. 

Policymakers should create or extend programs that would address reverse mortgage foreclosures.

Proceeds from reverse mortgages should not affect homeowners’ eligibility for public benefit programs.

Property taxes should be equitable.