tax fairness

The Democratic party’s most radically progressive candidates, Bernie Sanders and Elizabeth Warren, have promised to impose a tax on wealth. To be clear, wealth is distinct from income. Wealth is…

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…

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…

Is the the idea of a “progressive flat tax” an oxymoron? The typical argument for a broad-based flat-rate income tax, also called a single rate or proportional…

How North Carolina double taxes capital gains and what to do about it