• Research Report

    More to do on tax reform: Changing how business expenses are deducted

    posted November 29, 2015 by Dr. Roy Cordato
    North Carolina’s tax code penalizes savings and investment by double taxing their returns— specifically interest, dividends, and capital gains. These biases can only be eliminated by removing savings and investment from the tax base, or by eliminating the returns to saving; for example abolishing the taxation of capital gains.
  • Research Report

    Introduction Letter – NC Overcriminaization Task Force

    posted November 19, 2015 by Jon Guze, Daren Bakst
    In the last two years, academics and scholars of public policy have identified North Carolina as a state with an overly complex criminal code that can ensnare small businesses, farmers, and individuals who unknowingly fail to comply with regulatory rules. In 2014, Professor Jeff Welty of the UNC-Chapel Hill School of Government published an article in the North Carolina Law Review, “Overcriminalization in North Carolina”; and James Copland and Isaac Gorodetski, directors respectively of the Center for Legal Policy and the Center for State and Local Leadership at the Manhattan Institute for Policy Research, published a primer, “Overcriminalizing the Old North State.”
  • Research Report

    The Map Act: JLF’s amicus brief in Kirby v. NCDOT

    posted November 8, 2015 by Jon Guze
    The John Locke Foundation has a long-standing interest in the Map Act, which we have criticized for being “inefficient, unfair, and unnecessary.” We have repeatedly urged the General Assembly to repeal or reform it. We have also taken a keen interest in Kirby v. NCDOT and in the legal and constitutional issues that it raises.
  • Research Report

    The Regulatory Burden in North Carolina: What Are the Costs?

    posted November 5, 2015 by Paul Bachman, Michael Head, Frank Conte
    This report is an attempt to identify the scope and cost of regulations in the state of North Carolina. The state’s record is mixed in terms of regulatory burden. One prominent index ranks North Carolina fifth in the nation when it comes to business friendliness. In contrast, the John Locke Foundation’s “First in Freedom Index” ranks North Carolina 36th in “regulatory freedom.”

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