Differing viewpoints on how to handle scheduled future income tax rate reductions is reportedly the major sticking point keeping the North Carolina House and Senate from agreeing on a state budget —…
Introduction For many years, economists and tax policy researchers maintained that North Carolina’s tax system needed a major overhaul. The system was a model of hodgepodge tax policy with high…
2021 brought many tax changes to North Carolina with the passage of the First in Freedom Budget, and in the end, everyone will see a bit more in their wallets.…
It has been four years since the legislature last passed a significant tax reform. Key senators hope to get back on track this year. Senate Finance Chairs Paul Newton, Bill…
Imagine being a business owner and trying to decide where to move or expand your business. State regulations, infrastructure, workforce, geography and many more factors will all weigh in your…
Mecklenburg County voters recently rejected a sales-tax increase for “arts and parks.” Joseph Coletti places that vote in context of N.C. counties’ overall record on recent sales-tax votes for the…
It's hard to distinguish this reporting, such as it is, from a release from the governor's press office. The article takes at face value terms and assumptions used by the…
Brooke Conrad reports for Carolina Journal Online that the process for redrawing North Carolina’s congressional map could mirror the process used recently for legislative districts. Roy Cordato’s Daily Journal critiques…
Gov. Cooper's office wants to justify direct handouts ("grants") and tax cuts ("tax incentives") to just one industry — film productions — because they'd patronize small businesses in North Carolina.
The Democratic party’s most radically progressive candidates, Bernie Sanders and Elizabeth Warren, have promised to impose a tax on wealth. To be clear, wealth is distinct from income. Wealth is…
Earlier this week, JLF’s Director of Regulatory Studies, Jon Sanders, published a research brief on Corporate Welfare. His piece establishes the four basic combinations of corporate taxes and corporate handouts…
Gov. Roy Cooper offered a budget counteroffer that would be hard to classify as a compromise. It still includes Medicaid expansion, a $3.5 billion bond (10% less than his original…