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Federal and state estate and inheritance taxes should affect only the largest transfers. 

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. 

Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals. 

Any further efforts to address marriage penalties should be focused on two-earner couples and structured to avoid increasing marriage bonuses. 

Policymakers should limit the increasing number of taxpayers subject to the taxation of Social Security benefits to better protect the benefits of people who have no or limited additional retiremen

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. 

Carbon taxes or cap-and-trade systems that would increase energy-related and other prices must include measures to compensate for regional differences in energy costs and to adequately protect cons

Motor fuel taxes should be indexed for inflation and increased as necessary to fund transportation infrastructure and services.

Excise taxes on individual commodities, such as tobacco or alcohol, should at least keep pace with inflation. One way to do this is by levying them on an ad valorem basis. 

Policymakers should promote the creation of mixed-use livable communities.