A Wallace couple recently pleaded guilty to $12 million in tax refund fraud. They used more than 300 different names of real and fake people to collect phony refunds. Carolina Journal Managing Editor Rick Henderson discusses their case and the larger nationwide problem of Stolen Identify Refund Fraud. Students, parents, educators, and policymakers all share concerns about college debt and the value of higher education. Andrew Kelly, an American Enterprise Institute scholar who’s joining UNC President Margaret Spellings’ staff, recently outlined the challenges linked to student debt and assessing college value during a presentation for the university’s Board of Governors. You’ll hear highlights from his remarks. After years of debate, it looks as if North Carolina and South Carolina are ready to finalize a deal setting the boundary between the two states. The sticking points have involved homes and businesses that straddle the state line. You’ll hear highlights from a recent N.C. legislative debate on the boundary deal. If you’ve not seen Raleigh’s North Hills in recent years, you might have hard time recognizing the area. John Kane, CEO of Kane Realty Corporation, discusses the recent revitalization of North Hills and the process of moving that project through public policy debates. State policymakers should focus on capital gains taxes as they pursue the next round of tax reform. That’s the recommendation in a new John Locke Foundation report. Author Roy Cordato, JLF’s vice president for research and resident scholar, explains how the current tax code penalizes entrepreneurship and economic growth by placing a “double tax” on capital gains.