• Research Report

    A Blank Check for Buncombe: County commissioners ask voters for a sales-tax increase

    posted September 13, 2011 by Dr. Michael Sanera
    Buncombe County commissioners seek voter approval of a sales-tax hike, promising that the $7 million that would be raised would be given to AB Tech for a new building and renovations,. The funds would go into the county’s general fund, however and could be spent on any legal purpose.
  • Research Report

    Lotteries and Economic Incentives: Governments need better tools to evaluate tax breaks

    posted September 6, 2010 by Joseph Coletti
    Business incentives are like lottery tickets, providing big rewards for governments if you don’t count the costs. Iredell County modeled the financial costs and benefits of an incentive offered in 2009 and showed a positive net present value for the incentives, but neglected to factor in the opportunity cost of forgoing the next best use for the funds and the likelihood the investment would have happened without an incentive.
  • Research Report

    Not the Best of Both Worlds: Tax credit will not save movies but will lose money

    posted July 21, 2009 by Jacob Burgdorf, Joseph Coletti
    A 25 percent income tax credit on film production expenses would cost the state $63.3 million more each year than the current 15 percent credit, which loses $11.2 million. Ernst & Young estimated the state lost $0.02 on each dollar of tax credits assuming all film-related economic activity result from the tax credit.
  • Press Release

    Lawmakers should scrap energy-efficiency mandates

    posted August 20, 2008
    RALEIGH – The current controversy over Duke Energy’s Save-A-Watt program highlights problems linked to all government-mandated energy-efficiency plans. That’s the assessment of a John Locke Foundation analyst whose new…

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