• 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

    Federal Tax Reform Wisely Follows the North Carolina Model

    posted October 10, 2017 by Joseph Coletti
    Even as major questions and specific details still have to be worked out, the Republican tax plan may sound familiar. It moves toward simplification, just as North Carolina’s successful…
  • 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…
  • John Locke Update

    Details of the N.C. Senate Tax Plan

    posted April 11, 2017 by Joseph Coletti
    The N.C. Senate’s “Billion-Dollar Tax Plan” could be  even larger  once final figures for 2016 income taxes are known in the next couple weeks. (By the way, don’t forget to file…
  • 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.
  • Research Report

    First in Freedom Index

    posted February 8, 2015 by Research Staff
    Overall, North Carolina ranks 23rd in the nation and 5th among the 12 states of the Southeast in freedom. North Carolina ranks 16th in fiscal freedom, 18th in educational freedom, 36th in regulatory freedom, and 46th in health care freedom.
  • Research Report

    North Carolina’s Capital Gains Tax: It’s time to consider a change

    posted September 14, 2014 by Dr. Roy Cordato
    Capital gains taxes penalize saving, investment, and therefore entrepreneurship, by imposing a second layer of taxation on equity investment. The most straightforward way to end this bias is to eliminate the tax on capital gains completely.

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