• John Locke Update

    Should Congress Repeal the Cadillac Tax?

    posted August 1, 2019 by Jordan Roberts
    Employer-sponsored health insurance coverage is a unique feature of the American health care system. About 158 million individuals in the country under age 65 get their insurance through an…
  • John Locke Update

    Ocasio-Cortez, Sanders, and the Tax Rate Ruse

    posted March 28, 2019 by Dr. Roy Cordato
    A lot has been written about the proposals being made by leftist politicians like Rep. Alexandria Ocasio-Cortez and Sen. Bernie Sanders to add a new top rate of 70-80 percent…
  • 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

    Tax Cut 2.0 is a Good Idea

    posted July 19, 2018 by Dr. Roy Cordato
    As we go into the 2018 election season, there is a great deal of talk among Republicans, both in the White House and in Congress, to pursue what is being…
  • John Locke Update

    Tax Fairness and the North Carolina Constitution

    posted April 26, 2018 by Dr. Roy Cordato
    When it comes to debates over tax reform or tax cuts (rarely for tax increases), it is quite typical for questions of fairness and justice to be part of the…
  • 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…
  • John Locke Update

    The Divide Between City Slickers and Country Boys

    posted March 14, 2018 by Joseph Coletti
    Liberals like small homes that are close to shopping and attractions, while conservatives prefer to have larger properties and drive longer distances to the store. This is one of the…
  • John Locke Update

    The Good and the Bad of the House and Senate Tax Bills

    posted November 30, 2017 by Dr. Roy Cordato
    I just came across this summary/comparison of the House and Senate‚Äôs tax reform proposals published by Forbes. It is really quite good at laying out the details in a…

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