The primary sources of government revenue are income, sales, and property taxes.
There is an increasing interest in taxes on energy consumption.
Policymakers should take action to raise revenues, promote energy conservation, and reduce climate change.
Carbon taxes or a cap-and-trade systems that would increase energy-related and other prices must include measures to compensate for regional differences in energy costs and
States should adequately fund and broaden their methods of financing public education.
States should generally avoid arbitrary limitations on property taxes.
To ensure equity in property taxation, assessors should use fair-market value as the starting point for determining property values.
Property tax relief should be equitable, cost-effective, and targeted to homeowners with low and moderate incomes burdened by their property tax bill.
Housing is central to community and individual well-being. The type and location of a home can affect almost every aspect of a person’s life.
People of all ages and ability levels need safe, decent, and affordable housing that will enable them to continue to live safely in their homes and communities as they get o