Any further efforts to address marriage penalties should be targeted to two-earner couples and structured to avoid increasing marriage bonuses.
Policymakers should broaden the tax base by limiting tax preferences that do not efficiently achieve important policy goals.
Policymakers should not increase the taxation of Social Security benefits and should exempt people with low and moderate incomes from paying tax on their benefits.
A progressive income tax is the preferred method of raising revenue at the federal and state levels but other sources, such as a consumption taxes, may be needed.
Goods sold over the Internet and through catalogs should be subject to the same sales tax treatment as goods sold by traditional brick-and-mortar retailers.
An auction of pollution or carbon-emission permits (known as a cap-and-trade program), a new tax on carbon emissions, or some other form of energy tax may be appropriate to raise
Policies such as a carbon tax or a cap-and-trade system that would increase energy-related and other prices must include measures to compensate for regional differences in e
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.