• Research Report

    N.C.’s Film Tax Incentives: Good Old-Fashioned Corporate Welfare

    posted July 17, 2012 by Jon Sanders
    Once a popular off-Hollywood venue for filmmakers before state film tax incentives, North Carolina is now one of the leaders in a race to the bottom among other states and nations in giveaways to movie production companies. The incentives show that state leaders know that lower taxes and regulations attract industry. So why play favorites with industries? Why not just lower taxes and regulations altogether?
  • Research Report

    Education Tax Credits in North Carolina: Innovation in Education

    posted April 7, 2008 by Research Staff
    As one of the oldest forms of school choice in the United States, education tax credits empower low- and middle-income parents to choose schools that best meet their children’s needs. Cost-effective, constitutional, and consistent with federal and state tax policy, tax credits enjoy bipartisan support among education reformers and parents; in fact, the number of states with education tax credits has tripled over the past 10 years. Tax credits create a vibrant education marketplace by making private schooling affordable for low- and middle-income families seeking a fresh start for their children.

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