In the Mercatus Center’s freedom rankings of the 50 states, North Carolina ranks right in the middle of the pack. Overall North Carolina ranks 24th overall and 25th in fiscal policy. A good way to break out this plain Jane, middle of the pack performance is to adopt substantial tax reform that would advance both freedom and economic growth. North Carolina’s legislature is looking to do just that and what has to be the centerpiece of the proposed reforms for both freedom and economic growth is the eventual elimination of the state’s corporate income tax. AS I have noted elsewhere, this is a hidden tax that penalizes and discourages investment while punishing both consumers and workers. As part of an overall reform that also lowers income tax rates and reduces the state’s tax burden, North Carolina could easily see significant improvement in the rankings to follow. Ultimately, though, our goal as North Carolinians should be First in Freedom.