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Mission Providing solutions and alternatives for state and local governments. The Tax Research Analysis Center's mission has a dual focus. First, TRAC studies issues, such as education,health care, the environment, and economic development policy, which are important to our country. We then offer solutions to government officials, opinion leaders, and the media. TRAC conducts research and disseminates findings on state and local tax policies and related fiscal issues. The Center is based in Indiana and operates throughout the Midwest. TRAC tax research projects usually focus on the evaluation of tax issues based on three generally accepted principles of sound tax policy: equity, efficiency, and adequacy. TRAC believes that consistent application of these principles leads to state and local taxe structures that will spread the cost of government services appropriately among taxpayers,produce fewer distortions of economic decision, and contribute to greater investment, income and employment growth. TRAC fiscal policy analysis usually examines spending issues to determine the appropriateness of government interventions in the marketplace and the efficiency and effectiveness of those interventions compared with private sector alternatives. TRAC ensures these solutions receive widespread attention through extensive educational and public affairs activities. This includes news conferences, public speeches, legislative testimony, educational seminars, and targeted mailings. TRAC does not advocate or oppose any specific legislative agenda. It strives to provide research about and analysis of legislative proposals, and about tax and fiscal policy issues more generally. This research and analysis helps individual citizens and elected officials make informed decisions about these questions. TRAC's commitment to analysis of public finance issues at the state and local level in the Midwest derives from our support of the principles of federalism. It also dervies from our belief that state and local governments in middle America are valuable laboratories in which creative new tax and fiscal policies can be tested and proven approaches can be adapted to the unique needs of different jurisdictions. TRAC is a not-for-profit 501 (c)(3) that is supported by contributions from individuals and organizations that share its commitment to sound state and local finance policy. The Center's research agenda is determined by the significance and immediacy of various policy issues,with special emphasis on matters that are expected to be considered by state legislatures. The agenda is set by the Board of Directors with advice from the Research Committee. The Committee identifies potential research issues, considers their significance, suggests research approaches, and recommends an investigator. The Board considers the availability of resources and the project's relevance to the public's TRAC services, and determines which projects the organization will support. Research projects selected for support by the Board are conducted by Fellows affiliated with the Center. These analysts are trained in a variety of academic disciplines, including economics, public finance, education policy, political science, and public policy. They also bring with them years of experience in scholarly research, business, and government. TRAC Fellows are chosen for their formal qualifications, experience,and demonstrated commitment to sound, objective policy analysis. They are not subjected to scrutiny based on political beliefs although diversity of perspectives is encouraged. The Center makes a conscientious effort to ensure that the research it publishes conforms to generally accepted principles of scholarly research. To that end, each of its publications is subjected to scrutiny by a panel of peer reviewers prior to publication. TRAC makes no other representations concerning these documents. TRAC publications represent the work of individual Fellows. The findings and recommendations expressed in these documents are the responsibility of the authors. TRAC does not take positions on the issues treated in the research projects it sponsors. The results of TRAC research projects are usually disseminated as written reports. These reports are made available to elected and appointed officials, the news media, and the general public. TRAC encourages its Fellows to share their work with other interested parties at scholarly meetings, seminars, and conferences. Analysts affiliated with the Center are also available for public speaking engagements, media interviews, and other events at which their findings can be presented.