• Research Report

    Economic Incentives: County By County

    posted July 8, 2015 by Sarah Curry
    Between FY 2009 and FY 2014, 81 out of North Carolina’s 100 counties participated in economic development activities. Counties entered into 776 contracts worth nearly $284 million in incentives over the five-year period. Actual payments, however, totaled $144 million.
  • Research Report

    The Map Act: The end of the road?

    posted May 31, 2015 by Jon Guze
    The Map Act is inefficient, unfair, unconstitutional, and unnecessary. It should be repealed.
  • Research Report

    Corporate Tax Incentives: What’s the harm?

    posted May 5, 2015 by Dr. Roy Cordato
    The governor and Republican members of the state legislature are advocating for a host of new incentive programs and the extension and/or expansion of others. However, these programs are likely to harm consumers, investors, and entrepreneurs who are not privy to the subsidies.
  • Research Report

    North Carolina’s Capital Gains Tax: It’s time to consider a change

    posted September 14, 2014 by Dr. Roy Cordato
    Capital gains taxes penalize saving, investment, and therefore entrepreneurship, by imposing a second layer of taxation on equity investment. The most straightforward way to end this bias is to eliminate the tax on capital gains completely.
  • Research Report

    Lower Taxes, Higher Growth: Scholarly Research Reveals Economic Benefits of Fiscal Restraint

    posted April 14, 2014 by John Hood
    Most studies find that lower levels of taxes and spending, less-intrusive regulation, and lower energy prices correlate with stronger economic performance. The implications of this research track well with recent public policies adopted in North Carolina. Judging from the available empirical evidence, North Carolina’s new policy mix is likely to result in stronger economic growth in the coming years.

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