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Policymakers should take action to raise revenues, promote energy conservation, and reduce climate change.

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

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, such as by levying them on an ad valorem basis.

Any further efforts to address marriage penaltiesA circumstance in which

Reforming business taxes, such as the corporate tax or a tax on the financial industry, should be considered in any effort to raise additional revenue.

Limitations on the exclusions for other employer-provided benefits—such as life insurance, tuition, and parking—are a desirable method of broadening the tax base and making

Lawmakers should maintain the tax-deferred status of employer-provided pensions as a critical way of promoting retirement savings.

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

The Internal Revenue Service (IRS) and the states should increase support for taxpayer assistance programs such as the Tax Counseling for the Elderly and the Vo