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.
Goods sold over the internet and through catalogs should be subject to the same sales tax treatment as goods sold by local brick-and-mortar retailers.
States should adequately fund and broaden their methods of financing public education. Education financing should be shifted from property taxes to less regressive forms of taxation.
States should generally avoid arbitrary limitations on property taxes.
Property taxes should be equitable.
The Centers for Medicare & Medicaid Services (CMS) and the Medicare Payment Advisory Commission should regularly monitor and evaluate beneficiaries’ access to quality care.
CMS should continue making public the Medicare Current Beneficiary Survey data on access, health care utilization, and other relevant information.