• Research Report

    North Carolina’s Capital Gains Tax: It’s time to consider a change

    posted September 14, 2014 by Dr. Roy Cordato
    Capital gains taxes penalize saving, investment, and therefore entrepreneurship, by imposing a second layer of taxation on equity investment. The most straightforward way to end this bias is to eliminate the tax on capital gains completely.
  • Press Release

    Analyst: End All Tax Biases

    posted December 18, 2005
    RALEIGH – As North Carolina policymakers and analysts prepare for a major debate on reforming the state tax code, a new report from the John Locke Foundation calls into question…
  • Research Report

    End All Tax Biases: Report on Tax Expenditures Misses Half the Story

    posted December 18, 2005 by Joseph Coletti
    North Carolina’s tax code distorts economic activity. It penalizes the investment, savings, and entrepreneurship needed for economic growth. But the latest report on taxes from the Department of Revenue only looks at ways the tax code does not bring in as much money as it could.

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