federal tax code

In the shadow of their impeachment vote last month, the U.S. House of Representatives voted on and passed a bill that got few headlines, primarily because it will likely go…

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…

A couple of weeks ago, I argued that North Carolina’s legislature should “one-up” Congress and the Trump administration when it comes to tax reform by abolishing the state’s capital…

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.