Policy Pathway for Principled Tax Reform

Policy Pathway for Principled Tax Reform outlines a framework for evaluating tax policy through the lens of sound tax principles including transparency, simplicity, stability, neutrality, and economic efficiency. The report examines Nebraska’s major tax types including property, income, and sales and offers practical, principle-based recommendations to improve affordability, competitiveness, and long-term fiscal sustainability. While designed to serve as an evergreen guide for policymakers, the paper also includes specific reforms lawmakers can pursue this session, including improvements to Truth in Taxation, automatic rate rollback, and structural property tax relief.

To download the full report, click here.