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Policymakers should continue to use traditional rate cases to set utility rates. Rates should be based on just and reasonable expenses, as is done in rate cases. 

Regulators should assign system costs appropriately to customer classes. This should be consistent with universal service and affordability goals.

Regulators should ensure that residential rate design minimizes flat, fixed charges and fees.

Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.

A progressive income tax is the preferred method of raising revenue at the federal and state levels. Other sources, such as a consumption tax, may be needed. 

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.