tax incentives

How should the State of North Carolina go about corporate taxation and corporate welfare? There are four possible policy combinations. At the John Locke Foundation, we have consistently championed…

WRAL reporter Tyler Dukes has examined job creation promises from North Carolina economic-development incentives programs and found them falling far, far short. Dukes assessed job creation from projects under the…

Imagine you’ve been given the task to argue that an industry needs government support to survive. How do you think you’d make that case? Would you: Start by calling the…

Since 2005, North Carolina has provided over $404 million in subsidies (tax credits and grant payments) to film production companies. The thinking is that incentivizing film productions grows an industry,…

The budget standoff in North Carolina is generating national attention, which focuses on the debate over Medicaid expansion. But there’s another policy standoff in Raleigh, and it’s interesting not just…

Anything done a first time becomes easier to do a second time, for better and for worse. This understanding is why parents force children to try new foods before refusing…

Gov. Roy Cooper opposes corporate tax cuts and giveaways. At least publicly. In his 2017 State of the State address, he made them sound like an occult ritual: “We…

A bill filed in the General Assembly would bring back North Carolina’s unaccountable film tax incentives. The incentives had sunset in 2014 and been replaced by a grant program, which…

Now and then you’ll encounter a public servant actually questioning the bad numbers propping up a bad policy proposal, and it’s as refreshing as, well, any scene from a lite…

Have you ever seen the movie “Dave”? It’s a warm-hearted little comedy from 1993 about a man (Dave, played by Kevin Kline) who runs a temporary employment agency and has…