• John Locke Update

    Wait, why do we require so much training for barbers?

    posted June 17, 2020 by Jon Sanders
    The News & Observer ran one of its occasional “fact checks” on a recent statement by former Democratic Sen. Floyd McKissick before the General Assembly. He said, while calling for…
  • John Locke Update

    Bill would bring universal license recognition to NC

    posted May 20, 2020 by Jon Sanders
    Facing a coronavirus, 50 states and the District of Columbia rolled out 51 different plans with 51 different justifications that they’re based in science. North Carolinians are under one of…
  • Research Report

    More to do on tax reform: Changing how business expenses are deducted

    posted November 29, 2015 by Dr. Roy Cordato
    North Carolina’s tax code penalizes savings and investment by double taxing their returns— specifically interest, dividends, and capital gains. These biases can only be eliminated by removing savings and investment from the tax base, or by eliminating the returns to saving; for example abolishing the taxation of capital gains.
  • 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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