Over the last few years, ever since the tax reform of 2013 took hold in North Carolina, there has been a steady push to expand the sales tax to services in an attempt to make it a more pure consumption tax. The idea, on the part of some analysts and lawmakers, has been eventually to...
Though problematic, a proposed national sales tax plan has elements that could render the Affordable Care Act unworkable.
Although the Fair Tax and Flat Tax groups disagree on how best to levy state taxes — indirectly through business collectors or directly to households — they actually agree on the preferred tax base.
A recent legislative debate over the types of ticketed entertainment that deserve to be exempted from the state's sales tax inadvertently offered a free advertisement for the John Locke Foundation's proposed Unlimited Savings Allowance, or USA, Consumption Tax.
A recent debate about ticket taxes highlights the need for a new approach.
North Carolina’s outdated tax code is setting back efforts to boost the state’s economic growth.
North Carolina has fallen behind our neighbors in competing for new businesses and expanding existing ones, resulting in a sluggish economy.
Because the Senate plan seeks to replace income-tax revenue with a broadened sales tax, it picks unnecessary fights with dozens of industry groups.
Lawmakers who want to boost the Tar Heel State’s economy must tackle a tax code with biases against work, savings, and investment.
Gov. Pat McCrory, House Speaker Thom Tillis, and Senate leader Phil Berger have all committed to the goal of adopting a pro-growth tax code.
The top priority of the governor and legislative leaders is boosting job creation and economic growth. A simpler, fairer tax system would give that agenda a major assist.
