• 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.
  • Press Release

    Report Probes Economics of Lobbying Reform

    posted May 8, 2005
    RALEIGH – Entrepreneurs, investors, and the vast majority of business leaders in North Carolina have little to fear from proposed lobbying reforms, according to a new report from the John…
  • Research Report

    Budgetary Rent Control: Why taxpayers should care about lobbying reform

    posted May 8, 2005 by John Hood
    A broad coalition of lawmakers and policy groups favors fundamental changes in NC lobbying laws to require more disclosure, create "cooling off periods" before former officeholders can lobby, and restrict the value of personal gifts to public officials. Still, reformers are overlooking an important issue: the role that special-interest lobbying plays in distorting fiscal policy and stunting economic growth.

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