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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 pyramiding.
States and localities should carefully evaluate the effectiveness of the incentives they offer to attract or retain businesses.
Eviction records should be sealed unless and until an eviction case is resolved in favor of the proprietor.
Policymakers should conduct oversight and take action to address the negative impacts of private equity ownership of rental housing properties.