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
Policymakers should promote the creation of mixed-use livable communities.
National, state, and local parks should be age-friendly, accessible, and sufficiently funded. They should be equitably located throughout communities.
Policymakers should enact comprehensive planning statutes, regulations, and incentives that create communities that promote the independence and ac
Planning activities and goals should be inclusive and equitable. They should support positive outcomes for all community members.
Policymakers should make land-use and zoning decisions that promote mixed-use communities with affordable and equitable housing and transportation options.