• 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…
  • Research Report

    Progressivity And The Flat Tax

    posted December 13, 2016 by Dr. Roy Cordato
    Is the the idea of a “progressive flat tax” an oxymoron? The typical argument for a broad-based flat-rate income tax, also called a single rate or proportional…
  • Research Report

    Spotlight 477: Capital Gains

    posted June 22, 2016 by Dr. Roy Cordato
    How North Carolina double taxes capital gains and what to do about it
  • Research Report

    More to do on tax reform: Changing how business expenses are deducted

    posted November 29, 2015 by Dr. Roy Cordato
    North Carolina’s tax code penalizes savings and investment by double taxing their returns— specifically interest, dividends, and capital gains. These biases can only be eliminated by removing savings and investment from the tax base, or by eliminating the returns to saving; for example abolishing the taxation of capital gains.
  • Research Report

    Corporate Tax Incentives: What’s the harm?

    posted May 5, 2015 by Dr. Roy Cordato
    The governor and Republican members of the state legislature are advocating for a host of new incentive programs and the extension and/or expansion of others. However, these programs are likely to harm consumers, investors, and entrepreneurs who are not privy to the subsidies.

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