• 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

    State Budget Overview: Teacher compensation and Medicaid drive the 2014-15 budget

    posted August 19, 2014 by Sarah Curry, Dr. Terry Stoops
    For fiscal year 2014-15, North Carolina’s General Fund budget rose 2.2 percent to $21.1 billion. It funded an average teacher salary increase of 7 percent, one of the largest pay raises for North Carolina teachers in a generation, and created a Medicaid contingency fund of $186.4 million.
  • Research Report

    North Carolina’s E-Cigarette Tax: Where bad tax policy meets special interest politics

    posted July 9, 2014 by Sarah Curry, Dr. Roy Cordato
    North Carolina passed a law during the 2014 legislative session taxing the liquid used in electronic cigarettes at an additional 5 cents per milliliter. This tax will hurt small businesses and violates the most important principle of good tax policy—neutrality. The North Carolina General Assembly should repeal the electronic cigarette tax.
  • Research Report

    By The Numbers: What Government Costs in North Carolina Cities and Counties FY 2012

    posted June 22, 2014 by Michael Lowrey
    The economic recession that hit full force in 2008 was declared officially over in June 2009 when the country experienced two quarters of very slow growth. But a troubled housing sector and a still-sluggish economy with high unemployment have contributed to the fiscal crises facing many cities and counties in North Carolina. As always, this edition of By the Numbers is must reading for government officials and taxpayers alike. It highlights what kinds of fiscal problems face local governments in an economy that grows only very slowly. With the facts given here, county commissioners and city council members can easily compare their area’s tax burden to similarly situated cities or counties. For taxpayers, BTN is a starting point for questions about taxes and spending, enabling them to hold their elected and appointed officials accountable.
  • Research Report

    The Best of Both Budgets: “Reverse logrolling” would help legislators produce a sound spending plan

    posted June 17, 2014 by Sarah Curry
    Reverse logrolling applied to the current state budget would result in a General Fund budget of $20.6 billion and a $667 million surplus, which would allow legislators more flexibility when discussing spending priorities, including teacher pay increases. It would also allow enough to be set aside in savings and reserves to avoid any unforeseen shortfalls in the next fiscal year.
  • Research Report

    Agenda 2014: A Candidate’s Guide to Key Issues in North Carolina Public Policy

    posted June 1, 2014 by Research Staff
    Every two years since 1996, coinciding with North Carolina's races for the General Assembly, the John Locke Foundation has published a revised edition of Agenda, our public policy guide for candidates and voters. Typically as we enter the campaign season, candidates for public office in North Carolina are faced with a daunting task: to develop informed positions on dozens of public policy issues. In the pages of Agenda 2014 we provide a concise and easily digestible guide covering a wide range of specific issues, from taxes and spending to energy policy and education.
  • 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.
  • Research Report

    City and County Issue Guide 2014

    posted February 4, 2014 by Research Staff
    Policymakers in the many local governments of North Carolina face a host of important challenges. This issue guide offers solutions to problems that confront North Carolinians at municipal and county levels. The common thread in these recommendations is freedom. By increasing individual freedom, local governments can foster the prosperity of all North Carolinians and keep open avenues to innovative solutions from enterprising citizens.

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