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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 establish requirements or provide incentives for universal design features to be incorporated into homes.
Policymakers and the private sector should implement Universal Mobility as a Service to expand access to transportation for everyone in the community.
States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.