Governments should avoid enacting laws that are inconsistent with US Supreme Court precedent on takings.
Proposals to stimulate the economy should be evaluated according to: the timeliness with which they can be implemented, the degree to which they are likely to boost the econ
Proposals to provide relief to people facing hardships due to economic downturns should be temporary and well-targeted.
Increasing economic growth and meeting labor demand, in the context of an aging society, require an ever-increasing number of people.
Although state and local sales taxes are major revenue raisers, they are regressive.
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 for the purposes of reducing their regressive nature and avoiding pyramiding.
Gross receipts taxes should not be used. Other, more efficient taxes should be used to raise revenue.
To ensure equity in property taxation, assessors should use fair-market value as the starting basis for determining property values, so that owners of similar properties in