• John Locke Update

    Amazon: Some of the Hidden Consequences of Crony Capitalism

    posted September 28, 2017 by Dr. Roy Cordato
    Last week (9/22), Carolina Journal’s “Daily Journal” featured an important article by my colleague Jon Sanders. It focused on Amazon’s attempt to fleece North Carolina’s taxpayers by soliciting an unprecedented incentive…
  • John Locke Update

    President Attacks Consumers with Amazon Tweet

    posted August 23, 2017 by Dr. Roy Cordato
    “Amazon is doing great damage to tax paying retailers. Towns, cities and states throughout the U.S. are being hurt – many jobs being lost!” – President Donald Trump Setting aside…
  • Research Report

    The Special Interest Effect

    posted July 5, 2017 by Dr. Roy Cordato
    What do subsidies for “green” energy, mandated health insurance benefits, and quotas on imported sugar all have in common? Most obviously, all three policies generate a wealth transfer from the…
  • John Locke Update

    Tax Progressivity: First Do No Harm

    posted June 22, 2017 by Dr. Roy Cordato
    A progressive tax system is based on the premise that it is a moral imperative for government to tax people at increasingly higher rates as their incomes go up.  The…
  • John Locke Update

    The Hidden Taxes in North Carolina’s Sales Tax

    posted May 17, 2017 by Dr. Roy Cordato
    Since North Carolina implemented sweeping tax reform in 2013, there has been interest in expanding North Carolina’s sales tax to include services. The idea is to transform the sales…