States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
When considering bond financing, state and local policymakers should:
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
State and local governments should expand and strengthen consumer protections, as well as consumer outreach and education programs.
Higher education institutions should set tuition and fees in a manner that ensures affordability and increases educational opportunities for all, including by establishing innovat
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.
State and local governments should require sharing economy companies to ensure that providers have appropriate and adequate insurance coverage to protect b