• Research Report

    Tax Cuts for All: Tax Reform Means Savings to All NC Income Groups

    posted January 15, 2014 by Dr. Roy Cordato
    The average North Carolina household in every income category received a tax cut from the 2013 tax reform. Considering both 2011 and 2013 tax changes, the average household in both the lowest and highest income categories is receiving a tax cut of about 1 percent of income.
  • Research Report

    Energy Subsidies: How comparisons should be calculated but aren’t

    posted October 27, 2013 by Dr. Roy Cordato
    Over the last several years there have been a great many claims about energy subsidies for both renewables and traditional sources like coal and oil. The analysis hasn't, but should, focus on net subsidies, which includes both subsidies and penalties. The important question is - how are coercive policies distorting supply and demand relative to a free market?
  • Research Report

    Tax Reform 2013: Setting the Stage for Economic Growth

    posted September 23, 2013 by Dr. Roy Cordato
    In 2013, North Carolina implemented fundamental tax reform, with changes to personal and corporate income taxes and sales tax. The plan cuts taxes by about $4.75 billion over five years, assuming the state meets certain revenue triggers and implements the plan fully. The importance of reducing tax revenues is that it transfers resources from political to private sector control, enhancing the overall efficiency of how these resources are used.
  • Research Report

    60 Questions About Common Core: Answers for North Carolinians

    posted September 16, 2013 by Dr. Terry Stoops
    This updated primer serves to answer some of the most frequently asked questions about Common Core State Standards and tests. North Carolina taxpayers should use it as a first step in assessing the massive changes underway in our public schools.
  • Research Report

    Budget Basics: Sustaining the present, preserving the future

    posted July 23, 2013 by Sarah Curry
    General Fund spending totals $20.6 billion for fiscal year 2013-14, only a 2.5 percent increase from the previous year, with Medicaid accounting for the largest increase in spending and tax reform saving taxpayers more than half-a-billion dollars over the two years.
  • Research Report

    Improving Juvenile Justice: Finding More Effective Options for North Carolina’s Young Offenders

    posted July 16, 2013 by Marc Levin, Jeanette Moll
    Methods to improve the juvenile justice system in North Carolina include adjusting the age of juvenile court jurisdiction and creating a system of blended sentencing. Adult court jurisdiction results in poor rehabilitation of juveniles and higher victimization rates amongst minors. Any apparent savings from keeping 16-17 year olds in the adult system are are ultimately overwhelmed by the costs associated with higher rates of recidivism and revocations.
  • Research Report

    Three Truths of Tax Reform: Senate, House plans would spur growth, create jobs

    posted June 19, 2013 by John Hood
    The House and Senate tax bills now under discussion in the General Assembly would constitute fundamental tax reform, but will not prevent state government from funding core public services such as public schools and universities. They will, however, increase job creation and economic growth.

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