• John Locke Update

    Restore the SALT deduction

    posted January 30, 2020 by Dr. Roy Cordato
    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…
  • John Locke Update

    Tax Fairness and the North Carolina Constitution

    posted April 26, 2018 by Dr. Roy Cordato
    When it comes to debates over tax reform or tax cuts (rarely for tax increases), it is quite typical for questions of fairness and justice to be part of the…
  • John Locke Update

    Recent Federal Tax Reforms: Good Enough? Fair Enough?

    posted April 19, 2018 by Dr. Roy Cordato
    The following is the transcript of a talk given on April 16, 2018 at Western Carolina University for WCU’s Center for the Study of Free Enterprise: In any discussion of…
  • John Locke Update

    The Divide Between City Slickers and Country Boys

    posted March 14, 2018 by Joseph Coletti
    Liberals like small homes that are close to shopping and attractions, while conservatives prefer to have larger properties and drive longer distances to the store. This is one of the…
  • John Locke Update

    Expensing Should be a Permanent Part of the N.C. Tax Code

    posted March 8, 2018 by Dr. Roy Cordato
    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…
  • John Locke Update

    The Good and the Bad of the House and Senate Tax Bills

    posted November 30, 2017 by Dr. Roy Cordato
    I just came across this summary/comparison of the House and Senate’s tax reform proposals published by Forbes. It is really quite good at laying out the details in a…
  • John Locke Update

    What Claims Does Government Have to Your Money?

    posted October 19, 2017 by Joseph Coletti
    Roy Cordato, my colleague here at the John Locke Foundation, last week said it would be immoral to eliminate the federal deduction on income and property taxes paid to…
  • John Locke Update

    What You Need to Know about the Federal Tax Reform Proposal

    posted September 28, 2017 by Joseph Coletti
    Most conservative and libertarian groups opposed ObamaCare repeal efforts because they did not go far enough to dismantle state intervention in health care. Rand Paul took the same line. John…
  • Research Report

    More to do on tax reform: Changing how business expenses are deducted

    posted November 29, 2015 by Dr. Roy Cordato
    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.

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