• Press Release

    N.C. tax system needs major overhaul

    posted April 5, 2009
    RALEIGH — North Carolina’s tax system needs radical reform to maximize prosperity and minimize harm to individual liberty. That’s the theme of the John Locke Foundation’s latest Macon Series…
  • Research Report

    Tax Reform in North Carolina

    posted April 5, 2009 by Joseph Coletti, Dr. Terry Stoops, Dr. Michael Sanera, Dr. Roy Cordato
    North Carolina's system of taxation aggressively interferes with individual liberty and retards economic growth. Policymakers should begin to change the tax system.
  • Research Report

    The Tax Study That Isn’t: NC taxes are not among friendliest to business

    posted February 19, 2004 by Dr. Roy Cordato
    Some state politicians are touting the results of an Ernst & Young study that purports to rank North Carolina’s business taxes as among the lowest in the nation. But this flawed study ignores basic principles of public-finance economics and most of the taxes that influence business decisions. More accurate studies that examine all relevant taxes and all types of businesses suggest that North Carolina’s tax rates are high in regional rankings, thus discouraging economic growth.
  • Press Release

    Report: Don’t Offer Socialism to Capitalists

    posted August 4, 2002
    RALEIGH — A Spotlight published today by the John Locke Foundation used the term “socialism for capitalists” to describe a bill proposed by the Easley administration to offer new cash…

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