Liberty
Tackling tariffs’ negative impact
Kyle Pomerleau explores tariffs’ impact on the American economy. Tariffs have become an important economic policy in the United States. Tariffs are a form of excise tax that applies to…
Excise
goods tax levied at the moment of manufacture rather than sale
Liberty
Watching SCOTUS closely as it ponders Trump’s emergency tariffs
Shawn Fleetwood of the Federalist seeks expert opinion about the US Supreme Court’s approach to President Donald Trump’s tariffs. [T]hese cases specifically center around the legality of Trump’s use of…
Research Brief
Budget, Taxation & Economy
Discussing some overlooked aspects of Trump’s tariff defeat
On May 28, a three-judge panel of the U.S. Court of International Trade (CIT) ruled in favor of the challengers in two cases challenging some of President Donald Trump’s tariff…
Research Brief
Law & Public Safety
Nondelegation and the separation of powers: What they mean for Trump’s tariffs
President Donald Trump has ignited a firestorm with his ever-shifting tariff edicts. He imposed wild new tariffs by invoking the International Emergency Economic Powers Act (IEEPA). But the IEEPA does…
Liberty
“Freedom and Whisky” and the Opposite: Lessons from a Burns Night in Raleigh
The pub itself is now gone, a victim of Gov. Cooper’s idiotic lockdowns. A public house for community gathering, eating, drinking, singing, dancing, even poetry reading cannot survive long on…
Budget, Taxation & Economy
The wild card in modernizing liquor sales in NC
How do we get around artificial problems created by a needlessly complex state/local government hybrid system set up to control alcohol sales that, after the fact, became attractive to state…
Research Brief
Regulation
What’s keeping us from finally modernizing liquor sales in NC?
A January 27 article in the News & Observer announced that a bill to make North Carolina a license state for selling liquor is unlikely to receive a vote this…
Budget, Taxation & Economy
JLF’s Mitch Kokai Comments on Vaping for Winston-Salem Journal
This week, JLF’s Mitch Kokai commented on the recent efforts by the NC General Assembly to increase taxes on e-cigarettes for the Winston-Salem Journal. The article’s author, Richard Craver, explains:…
Budget, Taxation & Economy
N.C.’s Illegal Drug Tax: What I Didn’t Tell You
On August 8, 2019, I published an opinion piece on North Carolina’s Unauthorized Substance Tax in Carolina Journal. As I wrote in the piece: The unauthorized substance tax is an…
Research Brief
Health Care
Should Congress Repeal the Cadillac Tax?
Employer-sponsored health insurance coverage is a unique feature of the American health care system. About 158 million individuals in the country under age 65 get their insurance through an employer.…
Budget, Taxation & Economy
Wine? Champagne? Beer? Bill would define hard cider and give it a tax cut
That 7 percent threshold was hugely important for such an arbitrary cutoff. It was problematic for cideries for two reasons. One, cideries cannot perfectly control carbonation or alcohol content, but…
Research Brief
Regulation
Lawmakers Mull a Tax Change on Hard Cider
Alcohol entrepreneurship in North Carolina isn’t limited to craft beer, wine, and liquor. Seventh in the nation in apple production, North Carolina is also seeing a growth in producers of…