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
Enforcement of civil and criminal laws should avoid penalizing people with escalating fines, loss of rights, or criminal penalties when the person subject to enforcement cannot sa
The federal government should broadly interpret and vigorously enforce the ADA.
The fundamental right of all people to be free from discrimination should be vigorously enforced. Policymakers should enact and implement civil rights statutes.
Legislators should enact and strengthen laws against hate crimes. These laws should be vigorously enforced.
Policymakers should adopt plans that enhance the mobility of older adults and people with disabilities.