North Carolina's Capital Gains Tax

It's time to consider a change

Capital gains taxes penalize saving, investment, and therefore entrepreneurship, by imposing a second layer of taxation on equity investment. The most straightforward way to end this bias is to eliminate the tax on capital gains completely.

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The Chemicals in Fracking Fluids

Earth and water, you’ll find plenty of both down there

Since the 1940s, over a million wells have used hydraulic fracturing (“fracking”) safely. The chemicals used are about 99 percent water and sand. The rest is a blend of chemical additives, most of which are found in typical household and personal care products.

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State Budget Overview

Teacher compensation and Medicaid drive the 2014-15 budget

For fiscal year 2014-15, North Carolina’s General Fund budget rose 2.2 percent to $21.1 billion. It funded an average teacher salary increase of 7 percent, one of the largest pay raises for North Carolina teachers in a generation, and created a Medicaid contingency fund of $186.4 million.

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Facts on Fracking

Addressing concerns over hydraulic fracturing coming to North Carolina

Along with hopes for new jobs and a stronger economy, the prospect “fracking” in North Carolina has raised concerns. Some are legitimate questions informed by responsible skepticism, but others are fears fanned by activists and pressure groups. This paper seeks to address those questions and concerns.

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The Mechanics of Medicaid

How Medicaid's flawed financial design drives program costs

Medicaid’s fundamental flaws stem from the way in which it is funded, as both state and federal government share the total bill. If Medicaid’s federal share was transferred to North Carolina as an annual block grant, it would allow lawmakers to exercise more control over the program and create a stronger incentive to sort out system waste and abuse.

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North Carolina's E-Cigarette Tax

Where bad tax policy meets special interest politics

North Carolina passed a law during the 2014 legislative session taxing the liquid used in electronic cigarettes at an additional 5 cents per milliliter. This tax will hurt small businesses and violates the most important principle of good tax policy—neutrality. The North Carolina General Assembly should repeal the electronic cigarette tax.

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The Best of Both Budgets

"Reverse logrolling" would help legislators produce a sound spending plan

Reverse logrolling applied to the current state budget would result in a General Fund budget of $20.6 billion and a $667 million surplus, which would allow legislators more flexibility when discussing spending priorities, including teacher pay increases.  It would also allow enough to be set aside in savings and reserves to avoid any unforeseen shortfalls in the next fiscal year. 

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The John Locke Foundation presents

Trapping Property Owners For A Better Price: NCDOT's Statewide Abuses of the Constitution

In 2009, a long-standing client of Mr. Bryant's law firm complained about the North Carolina Department of Transportation restricting its use of one acre at the off ramp of Highway 52 in Winston-Salem. This led to an investigation of NCDOT's practices in the Forsyth County Northern Beltway, and in September 2010, a series of owners' lawsuits were filed. Mr. Bryant is presently representing approximately 125 property owners in 80 lawsuits in Forsyth, Wake, Cleveland, Cumberland and Pender Counties challenging the constitutionality of the North Carolina Department of Transportation's use of land use restrictions in anticipation of condemnation.

About Matthew Bryant

A partner in Hendrick Bryant Nerhood & Otis in Winston-Salem, Mr. Bryant has represented businesses, their owners and families for 19 years. He handles all areas of business formation, business disputes and commercial transactions. Mr. Bryant's primary focus is on commercial litigation, eminent domain and corporate transactions. As part of his representation, he advises directors and shareholders on their rights and duties, and has successfully handled contentious shareholder disputes and corporate dissolutions. He also handles the firm's land use, debtor / creditor, employment and appellate matters.

Mr. Bryant has successfully argued numerous cases before the North Carolina Court of Appeals and North Carolina Supreme Court. He successful argued a case of first impression on North Carolina lien law before the North Carolina Supreme Court, successfully defending a lien holder's large judgment.

Upon graduation from the University of North Carolina Chapel Hill, Mr. Bryant was commissioned an ensign in the U.S. Navy and served three years overseas, home ported in Japan. He later returned to Wake Forest University Law School.

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JLF's Roy Cordato calls for N.C. capital gains tax repeal or reduction

John Locke Foundation's 25th Anniversary Celebration with Charles Krauthammer

Charles Krauthammer currently serves as a contributor for FOX News Channel (FNC), where he contributes political commentary and analysis across FNC's daytime and primetime programming.

Krauthammer makes frequent appearances on Special Report with Bret Baier, The O'Reilly Factor and FOX News Sunday. He is an American Pulitzer Prize-winning syndicated journalist and physician as well as a contributing editor to The Weekly Standard and a weekly panelist on PBS' Inside Washington. Additionally, Krauthammer joined The Washington Post in 1984, where he continues to write a weekly political column. He began his journalism career at The New Republic.

Prior to his career in journalism, Krauthammer served as a speech writer to Vice President Walter Mondale in 1980 and as chief resident in psychiatry at the Massachusetts General Hospital.

Throughout his career, Krauthammer has been a recipient of several awards, including the 2013 William F. Buckley Award for Media Excellence, the 1984 National Magazine Award for Essays and Criticisms, the 1987 Pulitzer Prize for commentary and the first annual Bradley Prize. Additionally, he is the author of "Things That Matter: Three Decades of Passions, Pastimes and Politics" and "Democratic Realism: An American Foreign Policy for a Unipolar World."

Nov 21, 2014

Accountability Is No Gimmick

The media have a duty to let the public know when an elected official or candidate for office ducks election debates or other public forums.

Nov 13, 2014

Critics Seek Regs For Ride-Sharing Services

Uber and Lyft are filling a demand taxis have not satisfied, and taxi owners don't like it.

Nov 06, 2014

The K-12 Roots of the UNC Scandal

Far too many high school graduates enter college unprepared to write and perform research on their own.

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Sep 17, 2014

When the Price of Access Is Too Steep

Media outlets should think twice about maintaining cozy relationships with murderous regimes.

Sep 06, 2012

How to downplay an embarrassing story

The N&O buries the one moment of real drama at the Democratic National Convention.

Mar 21, 2012

Death of a narrative

The world's media found the neo-Nazi meme in stories about the school shooting in France just too enticing.

More Media Mangle >>

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