• Some tasty, crunchy nuggets

    Cleaning up the research pile meant stumbling on several ideas that never became full-fledged columns. So here are some nuggets for your sampling on capital gains taxes, welfare reform, teacher certification, and Dumb Growth.

  • Myths about N.C. Taxes

    Charlotte Observer columnist Jack Betts and others have blamed the current state budget deficit on an antiquated tax system. Sorry, but the facts do not support this conclusion, and it rests on a misunderstanding of what “corporate income” is.

  • Tax Cuts Don’t Cost, They Save

    Last year some were saying that a new federal tax cut for business would “cost” North Carolina $479 million over three years. No, it would save us $479 million and create thousands of new jobs. Calling a tax cut a “cost” is perverse.