by Sarah Curry
Director of Fiscal Policy Studies
The Tax Foundation estimates that, once all reforms are fully phased in, North Carolina’s overall business tax climate ranking will be 13th best in the country. According to the 2016 index, North Carolina is now ranked as the 15th most attractive business tax climate. Given where we started, becoming a top 10 state in the State Business Tax Climate Index would be a remarkable achievement for North Carolina. But the ranking is and always will be a mere reflection of what should be our ultimate goal — to have the most competitive, pro-growth, and fair tax code in the nation. Thanks to the tax reform legislation passed in recent years, we are headed in that direction.