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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...
Published: Wednesday, January 6th, 2016 @ 11:49 am
By: John Locke Foundation
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The price of sound tax policy is eternal vigilance, and a year after the N.C. General Assembly implemented a tax reform plan based on sound principles of taxation and economics, it is threatening to begin the process of unraveling these reforms with a new excise tax on e-cigarettes.
Published: Thursday, May 29th, 2014 @ 9:14 am
By: John Locke Foundation
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