• Research Report

    Progressivity And The Flat Tax

    posted December 13, 2016 by Dr. Roy Cordato
    Is the the idea of a “progressive flat tax” an oxymoron? The typical argument for a broad-based flat-rate income tax, also called a single rate or proportional…
  • Research Report

    Rocky Mount Event Center

    posted December 7, 2016 by Julie Tisdale
    In 2012, residents of Rocky Mount started hearing about plans for an event center. The city council was talking about a project that would spur downtown economic development and…
  • Research Report

    Direct Primary Care for Local Governments

    posted December 2, 2016 by Katherine Restrepo, Julie Tisdale
    Local governments across North Carolina, like other employers, are wrestling with the question of how to provide quality health care to their employees in a cost-effective manner. This is…
  • Research Report

    Hard to Swallow

    posted November 18, 2016
    The Cato Institute regularly publishes a report titled Freedom in the 50 States.1 According to the most recent edition, since 2010, North Carolina has improved substantially, advancing from 26th…
  • Research Report

    Forsyth County Bond Referenda

    posted November 3, 2016 by Julie Tisdale
    Forsyth County residents will be voting next week on a set of bond issues totaling $430 million. The largest one is $350 million for local schools, but there are two…
  • Research Report

    Wake County Recommends Transit Plan To Nowhere

    posted October 14, 2016 by Julie Tisdale
    On November 8, voters in Wake County will be presented with a ballot full of national, state, and local races. But they will also face a question that could cost them billions of dollars over the next decade.
  • Research Report

    Agenda 2016

    posted October 7, 2016
    20 Years of Agenda Every two years, coinciding with the political campaigns for the North Carolina legislature, the research division at the John Locke Foundation produces a document that we…
  • Research Report

    Spotlight 477: Capital Gains

    posted June 22, 2016 by Dr. Roy Cordato
    How North Carolina double taxes capital gains and what to do about it

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