investment

It is widely believed, with plenty of evidence to support the hypothesis, that tax cuts spur economic growth. Over the past six decades, tax cut legislation has been implemented by…

North Carolina needs to reform its approach to taxing capital gains. As I have noted in a previous analysis for the John Locke Foundation, the current system ignores the…

There is a simple equation that every first-semester student in macroeconomics learns. It is the equation for measuring gross domestic product or GDP. GDP is used to measure the size…

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…

Recent tax reform passed by Republicans in Congress and enthusiastically signed by President Trump, went a long way toward fixing what had become a federal tax system that was discouraging…

In 2012, residents of Rocky Mount started hearing about plans for an event center. The city council was talking about a project that would spur downtown economic development and…

Click here to view and here to listen to Dr. Roy Cordato discussing this Spotlight report. RALEIGH — North Carolina lawmakers should take aim at the state’s current…

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.

A report circulated among lawmakers by the NC Sustainable Energy Association argues that renewables are not the source of rising electricity bills in the state. However, the report's problems are myriad. State leaders should cut through the noise of tailored industry reports and seek a thorough, comprehensive study of North Carolina energy policy, bearing in mind that ratepayers' chief interest is least-cost, reliable power at the flip of the switch.

The North Carolina historic preservation tax credits sunset on January 1, 2015. State government should strive to keep the tax code clean. If lawmakers choose to enact a program to aid in historic preservation, a grant program is a better alternative than a tax credit.