Layout & Graphic Design: Harriet Eckstein Graphic DesignCover image: Handshake and beach scene photos by bigstockphoto.com contributors Ljupco Smokovskiand Maria Skaldina. Photo design by To the Point Publications, tothepointpublications.com.
The authors wish to thank Matt Gardner, Executive Director at Institute on Taxation andEconomic Policy, or his review o this report. The authors would also like to thank Tony Dutzik and Travis Madsen o Frontier Group or editorial assistance. The authors bear responsibility or any actual errors. The recommendations are those o Illinois PIRG Education Fund. The views expressed in this report are those o the authorsand do not necessarily reect the views o our unders or those who provided review.2013, Illinois PIRG Education Fund. Some Rights Reserved. This work is licensed undera Creative Commons Attribution Non-Commercial No Derivatives 3.0 Unported License. To view the terms o this license, visit creativecommons.org/licenses/by-nc-nd/3.0/us. You are ree to display, reproduce, and distribute this work in its entirety or non-com-mercial purposes, with proper attribution. To attribute this work, please credit IllinoisPIRG Education Fund and provide a link to illinoispirgedund.org. With public debate around important issues oten dominated by special interests pursu-ing their own narrow agendas, Illinois PIRG Education Fund oers an independent voicethat works on behal o the public interest. Illinois PIRG Education Fund, a 501(c)(3)organization, works to protect consumers and promote good government. We investigateproblems, crat solutions, educate the public, and oer meaningul opportunities or civicparticipation.Frontier Group conducts independent research and policy analysis to support a cleaner,healthier and more democratic society. Our mission is to inject accurate inormation andcompelling ideas into public policy debates at the local, state and ederal levels. For moreinormation about Frontier Group, please visit www.rontiergroup.org.