Director of State Projects Joseph Henchman, author of Tax Foundation Special Report No. 164, "State Budget Shortfalls Present a Tax Reform Opportunity," appeared on CNN's Lou Dobbs Tonight on Monday, March 2, to talk about the increasing trend of states using punitive taxes on politically unpopular behavior as a source of revenue.
Chairman Rabon and Chairman Rucho, Members of the Committee:
My name is...
This week, the Finance and Appropriations Committees of the North Carolina House of Representatives approved legislation that would significantly reform the state’s tax system. House Bill 998 would reduce...
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Elizabeth Malm on Tax Reform in the North Carolina General Assembly
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One point of contention in the North Carolina tax reform debate has been the fate of one particular tax expenditure—the uncapped sales tax refund for nonprofits. The refund applies to "sales of taxable tangible personal...
Using firm-level financial data from Shackelford and Markle’s “Cross-Country Comparisons of Corporate Income Taxes,” this chart shows the average effective corporate income tax rate for U.S. major NAICS industries from...