• Research Report

    The Corporate Income Tax: Repeal, Not Reform

    posted November 7, 2011 by Dr. Roy Cordato
    North Carolina's corporate income tax should be repealed, not reformed. It violates all basic principles of sound economic policy and open government. It not only imposes a second and even a third layer taxation on many people’s incomes, but it is hidden, dishonest, and inconsistent with informed decision making in a free and democratic society.
  • Research Report

    Durham’s Tale of Two Tax Increases: County seeks $26.5 million’s worth of sales-tax hikes for schools and transit

    posted October 18, 2011 by Fergus Hodgson, Dr. Terry Stoops, Dr. Michael Sanera, Daren Bakst
    Durham County commissioners are asking voters to approve two sales-tax increases on November 8. The requested increases would amount to $26.5 million per year in new tax revenues. This request comes amid news that state unemployment has been above 9 percent since January 2009 and is currently 10.4 percent.
  • Research Report

    Orange Crush Revisited: County commissioners ask voters a third time for a tax increase

    posted October 11, 2011 by Dr. Terry Stoops, Dr. Michael Sanera
    Orange County commissioners are asking voters for a $2.5 million sales-tax increase at a time of high unemployment. Twice before Orange County voters rejected tax increases. Just last November, rural county voters rejected a sales-tax increase by 2 to 1. The ballot offers nothing else for rural voters this time around, while urban voters also must pick candidates for city offices. Commissioners' hopes for a tax increase may hinge on low rural turnout.
  • Research Report

    A Blank Check for Buncombe: County commissioners ask voters for a sales-tax increase

    posted September 13, 2011 by Dr. Michael Sanera
    Buncombe County commissioners seek voter approval of a sales-tax hike, promising that the $7 million that would be raised would be given to AB Tech for a new building and renovations,. The funds would go into the county’s general fund, however and could be spent on any legal purpose.
  • Research Report

    An overriding budget: FY 2011-13 budget review

    posted June 20, 2011 by Joseph Coletti
    The General Assembly's no-tax-hike budget sets North Carolina state government on a more sustainable course than the one Gov. Beverly Perdue and her allies supported. It avoids an $850 million tax increase Gov. Bev Perdue sought, which means $200 less in taxes per household. General Fund spending totals $19.5 billion, two percent less than Gov. Perdue's original, $19.9 billion proposal.

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