• John Locke Update

    2019 Budget Preview: Keeping Momentum on Tax Reform

    posted February 19, 2019 by Joseph Coletti
    While caution remains the budgetary watchword this session, legislative leaders will look for ways to sustain the momentum for tax reform. On Wall Street, companies can see their share prices…
  • John Locke Update

    Recent Federal Tax Reforms: Good Enough? Fair Enough?

    posted April 19, 2018 by Dr. Roy Cordato
    The following is the transcript of a talk given on April 16, 2018 at Western Carolina University for WCU’s Center for the Study of Free Enterprise: In any discussion of…
  • John Locke Update

    How to Make North Carolina’s Capital Gains Tax Fairer

    posted March 22, 2018 by Dr. Roy Cordato
    On many different occasions, I have argued that, from an economics perspective, North Carolina should abolish its tax on capital gains. But leaving economic analysis aside, assuming that…
  • Research Report

    Spotlight 477: Capital Gains

    posted June 22, 2016 by Dr. Roy Cordato
    How North Carolina double taxes capital gains and what to do about it
  • 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.

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