• 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.
  • Press Release

    Overspending plays largest role in state’s fiscal woes

    posted January 6, 2009
    RALEIGH — Rampant state government spending bears much of the blame for North Carolina’s current budget woes, according to a new John Locke Foundation Spotlight report. State spending has…
  • Press Release

    Lottery sales linked to poverty, unemployment rates

    posted March 20, 2007
    RALEIGH – Counties with high poverty and unemployment rates tend to have the highest rates of lottery ticket sales in North Carolina. That’s a key finding in a new John…
  • Press Release

    Lawmakers should reject Earned Income Tax Credit

    posted February 18, 2007
    RALEIGH – A state Earned Income Tax Credit would complicate North Carolina’s tax code and offer little benefit to families. That’s the key finding in a new John Locke Foundation…
  • 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

    JLF Head Praises Easley’s Spending Cap

    posted February 23, 2003
    RALEIGH — Gov. Mike Easley announced Monday a proposed spending cap for North Carolina that would limit annual budget growth to average changes in the state’s personal income — a…
  • Press Release

    North Carolina Has Stake in Bush Plan

    posted January 6, 2003
    RALEIGH — As President Bush prepares to announce his $600 billion economic-growth package today at the Chicago Economic Club, local economists are pointing to proposed changes in the taxation of…

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