• John Locke Update

    The Constitution and Its Enemies

    posted September 19, 2019 by Jon Guze
    The title of this piece pays homage to Karl Popper’s great work of political philosophy, The Open Society and Its Enemies. Popper wrote the book during the Second World War…
  • John Locke Update

    Trust, Government, and the Primacy of Traditional Institutions

    posted May 30, 2019 by Joseph Coletti
    As the North Carolina Constitution states, “A frequent recurrence to fundamental principles is absolutely necessary to preserve the blessings of liberty.” It is important though not to let the smell…
  • John Locke Update

    Gillette, Dan Crenshaw, and Our Better Angels

    posted January 21, 2019 by Joseph Coletti
    Who would have thought a call to act like a gentleman would generate controversy? Context is important. The latest Gillette ad touches some political buttons at a time when…
  • Research Report

    Progressivity And The Flat Tax

    posted December 13, 2016 by Dr. Roy Cordato
    Is the the idea of a “progressive flat tax” an oxymoron? The typical argument for a broad-based flat-rate income tax, also called a single rate or proportional…
  • Research Report

    First in Freedom Index

    posted February 8, 2015 by Research Staff
    Overall, North Carolina ranks 23rd in the nation and 5th among the 12 states of the Southeast in freedom. North Carolina ranks 16th in fiscal freedom, 18th in educational freedom, 36th in regulatory freedom, and 46th in health care freedom.
  • Research Report

    North Carolina’s E-Cigarette Tax: Where bad tax policy meets special interest politics

    posted July 9, 2014 by Sarah Curry, Dr. Roy Cordato
    North Carolina passed a law during the 2014 legislative session taxing the liquid used in electronic cigarettes at an additional 5 cents per milliliter. This tax will hurt small businesses and violates the most important principle of good tax policy—neutrality. The North Carolina General Assembly should repeal the electronic cigarette tax.

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