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My latest piece at the American Institute for Economic Research discusses the particularly harmful impact progressive income taxes have on productivity and the poor.
My latest piece at the American Institute for Economic Research discusses the particularly harmful impact progressive income taxes have on productivity and the poor.
 
The eye-popping potential top marginal tax rates on taxpayers under Joe Biden’s tax plan in states like New York recently made national headlines.
The eye-popping potential top marginal tax rates on taxpayers under Joe Biden’s tax plan in states like New York recently made national headlines.
 
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 fundamental nature of capital gains taxes.
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 fundamental nature of capital gains taxes.
 
The University of Chicago is known for its imaginative admission application essay questions, questions such as “So where is Waldo, really?” or “Find x” or one year “How are apples and oranges supposed to be compared?”
The University of Chicago is known for its imaginative admission application essay questions, questions such as “So where is Waldo, really?” or “Find x” or one year “How are apples and oranges supposed to be compared?”
 
It's wrong to suggest a proposed state constitutional amendment would block North Carolina from adopting a system of graduated tax rates
It's wrong to suggest a proposed state constitutional amendment would block North Carolina from adopting a system of graduated tax rates
 
North Carolina's corporate income tax currently stands at 3 percent, and it is scheduled to be reduced to 2.5 percent in January
North Carolina's corporate income tax currently stands at 3 percent, and it is scheduled to be reduced to 2.5 percent in January
 
Back in October, General Fund revenues were $50.4 million behind projections, not much when the state expects to collect $23.1 billion for the year. Despite the relatively small difference, the usual advocates for higher taxes were out wringing their hands about the shortfall
Back in October, General Fund revenues were $50.4 million behind projections, not much when the state expects to collect $23.1 billion for the year. Despite the relatively small difference, the usual advocates for higher taxes were out wringing their hands about the shortfall
 
President Donald J. Trump has delivered comprehensive tax cuts and reform to the American people, providing taxpayers and businesses with the tax relief they need
President Donald J. Trump has delivered comprehensive tax cuts and reform to the American people, providing taxpayers and businesses with the tax relief they need
 
North Carolina, among many other states, are in a tizzy trying to land the reported “second headquarters” of Amazon
North Carolina, among many other states, are in a tizzy trying to land the reported “second headquarters” of Amazon
 
Every few days, I see another story. They're always the same
Every few days, I see another story. They're always the same
 
The House of Representatives recently passed the Tax Cuts and Jobs Act, which urges the Senate to proceed with their tax cut bill. For our country's struggling small businesses, such tax relief is long overdue.
The House of Representatives recently passed the Tax Cuts and Jobs Act, which urges the Senate to proceed with their tax cut bill. For our country's struggling small businesses, such tax relief is long overdue.
 
"We must reduce the tax rate on American businesses so they keep jobs in America, create jobs in America, and compete for workers right here in America -- the America we love."
"We must reduce the tax rate on American businesses so they keep jobs in America, create jobs in America, and compete for workers right here in America -- the America we love."
 
Stark differences in conservative Republican and liberal Democratic fiscal priorities were clearly on display during a Senate Finance Committee meeting Wednesday at which a $1 billion tax cut package was approved by voice vote
Stark differences in conservative Republican and liberal Democratic fiscal priorities were clearly on display during a Senate Finance Committee meeting Wednesday at which a $1 billion tax cut package was approved by voice vote
 
The state Senate has given its approval to a proposed constitutional amendment capping the income tax rate at 5.5 percent, but one lawmaker has a better idea
The state Senate has given its approval to a proposed constitutional amendment capping the income tax rate at 5.5 percent, but one lawmaker has a better idea
 
North Carolina almost made another top-10 list this year - but don't worry, our state seems likely to make the cut in 2017
North Carolina almost made another top-10 list this year - but don't worry, our state seems likely to make the cut in 2017
 
Civitas Action has released its annual Conservative Effectiveness Rankings of North Carolina state lawmakers for 2016.
Civitas Action has released its annual Conservative Effectiveness Rankings of North Carolina state lawmakers for 2016.
 
State Sen. Jerry Tillman, R-Randolph, said the Senate will push again in the next legislative session to pass a constitutional amendment lowering the cap on the personal income tax rate from 10 percent to 5.5 percent.
State Sen. Jerry Tillman, R-Randolph, said the Senate will push again in the next legislative session to pass a constitutional amendment lowering the cap on the personal income tax rate from 10 percent to 5.5 percent.
 
Governor Pat McCrory announced today that North Carolina ended the fiscal year with strong revenue growth, meaning business tax rates will be lower in 2017.
Governor Pat McCrory announced today that North Carolina ended the fiscal year with strong revenue growth, meaning business tax rates will be lower in 2017.
 
One of the architects of North Carolina's recent tax reforms wants to lower the maximum rate of personal income tax allowed by the state constitution
One of the architects of North Carolina's recent tax reforms wants to lower the maximum rate of personal income tax allowed by the state constitution
 
The FY 2015-16 North Carolina state budget has finally been finalized. Was it worth the wait? Rather than wading through 400 pages of text, you can read here about the ten most interesting and important aspects of the budget in this article.
The FY 2015-16 North Carolina state budget has finally been finalized. Was it worth the wait? Rather than wading through 400 pages of text, you can read here about the ten most interesting and important aspects of the budget in this article.
 
A new round of tax cuts in the $21.735 billion state budget for 2015-16 may prevent the state from lowering the corporate income tax rate to 3 percent in 2017 because tax collections are projected to be $74.7 million lower than a revenue target set two years ago.
A new round of tax cuts in the $21.735 billion state budget for 2015-16 may prevent the state from lowering the corporate income tax rate to 3 percent in 2017 because tax collections are projected to be $74.7 million lower than a revenue target set two years ago.
 
Existing businesses in North Carolina are taxed at rates below the national average, and new firms generally benefit from tax rates beneath national norms, making the Tar Heel State an attractive place to do business, a new study concluded.
Existing businesses in North Carolina are taxed at rates below the national average, and new firms generally benefit from tax rates beneath national norms, making the Tar Heel State an attractive place to do business, a new study concluded.
 
The North Carolina Senate has approved a Taxpayer Protection Act by the required three-fifths vote. The measure approves amending the North Carolina Constitution to place caps on income-tax rates and spending growth while requiring lawmakers to set aside money in a rainy-day fund to guard against...
The North Carolina Senate has approved a Taxpayer Protection Act by the required three-fifths vote. The measure approves amending the North Carolina Constitution to place caps on income-tax rates and spending growth while requiring lawmakers to set aside money in a rainy-day fund to guard against...
 
Last week I reported that, based on this quote, the actions of the Governor and many state legislators in pushing new corporate welfare schemes were at odds with the Republican Party Platform. I was wrong. Shortly after my newsletter went out, I received an email telling me that, in the latest...

My Bad

 
Last week I reported that, based on this quote, the actions of the Governor and many state legislators in pushing new corporate welfare schemes were at odds with the Republican Party Platform. I was wrong. Shortly after my newsletter went out, I received an email telling me that, in the latest...
 
On the surface, it's heart-warming to hear statists celebrating the concept of patriotism.
 
If you’ve ever made a bad deal you understand how people in the 51 North Carolina public power communities feel.
If you’ve ever made a bad deal you understand how people in the 51 North Carolina public power communities feel.
 
Local and state officials from Haywood County have proposed a resolution that would increase the county's occupancy tax by 50 percent. Any increase in the tax rate should be put forward in a referendum, not a simple resolution by county commissioners.
Local and state officials from Haywood County have proposed a resolution that would increase the county's occupancy tax by 50 percent. Any increase in the tax rate should be put forward in a referendum, not a simple resolution by county commissioners.
 
Tax reform goes into effect in 2014, lowering tax rates for every individual and corporation in the state. Regular review and routine repeal of burdensome regulations will begin to loosen government's grip on businesses, signaling that North Carolina is again open for business and welcomes entrepren
Tax reform goes into effect in 2014, lowering tax rates for every individual and corporation in the state. Regular review and routine repeal of burdensome regulations will begin to loosen government's grip on businesses, signaling that North Carolina is again open for business and welcomes entrepren
 
The year 2013 has seen significant reforms in North Carolina - to our tax system, job-killing regulations, transportation and infrastructure priorities, and education. The result will be substantive and meaningful changes in North Carolina. We will be positioned to recover from the recession more
The year 2013 has seen significant reforms in North Carolina - to our tax system, job-killing regulations, transportation and infrastructure priorities, and education. The result will be substantive and meaningful changes in North Carolina. We will be positioned to recover from the recession more
 
For decades North Carolina's tax system has needed a major overhaul. A model of hodgepodge tax policy, it has featured high rates for most taxpayers and special exemptions for the few. It has penalized economic growth and discouraged job creation.
For decades North Carolina's tax system has needed a major overhaul. A model of hodgepodge tax policy, it has featured high rates for most taxpayers and special exemptions for the few. It has penalized economic growth and discouraged job creation.
 
House Republicans Thursday unveiled their tax modification plan, a move that would eliminate the progressive income tax rate in favor of a flat tax.
House Republicans Thursday unveiled their tax modification plan, a move that would eliminate the progressive income tax rate in favor of a flat tax.
 
North Carolina's tax reform package, cutting the personal income tax rate, is the most significant plan likely to be approved in 2013, an analyst with...
North Carolina's tax reform package, cutting the personal income tax rate, is the most significant plan likely to be approved in 2013, an analyst with...
 
Senate Republicans pushed ahead Wednesday with their version of tax reform as the chamber's Finance Committee gave the bill a thumbs up. The measure...
Senate Republicans pushed ahead Wednesday with their version of tax reform as the chamber's Finance Committee gave the bill a thumbs up. The measure...
 
Last week, I assessed the tax reform plan offered by Senate leader Phil Berger and his colleagues. While crediting the Senate plan for setting the proper goals...
Last week, I assessed the tax reform plan offered by Senate leader Phil Berger and his colleagues. While crediting the Senate plan for setting the proper goals...
 
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