• John Locke Update

    Should Out-of-State Companies Collect Sales Tax?

    posted September 27, 2018 by Joseph Coletti
    Advocates for higher taxes and spending were excited to see a new pool of economic activity from which to siphon money, but Gov. Roy Cooper’s Department of Revenue (NCDOR) may…
  • John Locke Update

    Sales Tax Referenda: Coming to a Ballot Near You

    posted March 28, 2018 by Julie Tisdale
    With six weeks to go until the May primaries, voters in at least a dozen North Carolina counties should start considering whether they should vote for or against proposed…
  • John Locke Update

    Twelve Counties Ask Voters to Approve Higher Taxes

    posted March 22, 2018 by Julie Tisdale
    At last count, 12 North Carolina counties will include an increase in the local sales tax on their May ballots.  In all 12 of those counties, it’s a bad idea. …
  • John Locke Update

    The Perils of Increasing Local Sales Taxes

    posted March 14, 2018 by Julie Tisdale
    In 2007, the North Carolina General Assembly passed legislation allowing counties to impose an additional quarter-cent sales tax to raise revenue within their jurisdictions.  These taxes must be approved by…
  • John Locke Update

    The Hidden Taxes in North Carolina’s Sales Tax

    posted May 17, 2017 by Dr. Roy Cordato
    Since North Carolina implemented sweeping tax reform in 2013, there has been interest in expanding North Carolina’s sales tax to include services. The idea is to transform the sales…
  • Research Report

    The Corporate Income Tax: Repeal, Not Reform

    posted November 7, 2011 by Dr. Roy Cordato
    North Carolina's corporate income tax should be repealed, not reformed. It violates all basic principles of sound economic policy and open government. It not only imposes a second and even a third layer taxation on many people’s incomes, but it is hidden, dishonest, and inconsistent with informed decision making in a free and democratic society.

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