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

Post-Traumatic Stress Disorder (PTSD) & Lobotomy


Dr. Philip Miller practiced Internal Medicine and Cardiology for 34 years with Wake Internal Medicine Consultants, Inc. and now works as a Part-time Physician with MEPS (Military Entrance Processing Station).

Dr. Miller is a Past Chairman for the Wake County Medical Center as well as a Past President for the Medical Staff at Rex Hospital. He was a Past Chairman for the Rex Heart Committee as well as a Board of Director and Vice-President for the Carolina Physicians Health Plan.

He has taught at the University of North Carolina's School of Medicine as an Associate Clinical Professor with research experience in Cardiovascular Research for Hypertension, Arrhythmia, Congestive Heart Failure and Intermittent Claudication Studies as well as General Medicine Studies for Migraine, Lower Back Pain, Osteoarthritis and Osteoporosis.

He graduated from North Carolina State with a B.S. in 1963 and received his M.D. from Bowman Gray School of Medicine in Winston-Salem in 1967. He also served as a Major in the United States Air Force.

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



Presidents John Adams and Thomas Jefferson: The Future of the United States

The United States is facing some of its most challenging tests. We are asking ourselves what we stand for, where our national character is rooted, what we aspire to perpetuate and preserve. To honor the historic importance of this visit, President Jefferson and President Adams will address the public in the majestic auditorium of the North Carolina Museum of History.

Two of the nation's finest historical interpreters, both associated with Colonial Williamsburg, will bring the presidents to life. Bill Barker is the nation's premier Jefferson interpreter and has performed at the White House and the the Palace of Versailles. Steven Holloway is a veteran actor who interprets Adams with power and verve.

A reception will follow the debate.

Oct 23, 2014

Hagan Lawyers Have Trouble With The Dictionary

To profit is to benefit, and the senators family members most certainly did that from a stimulus grant one of their companies received.


Oct 16, 2014

Eugenics Victims Should Not Be Denied Due To Technicality

Victims of the state's horrific eugenics program may be disqualified for compensation if they were sterilized under orders by county, not state, authorities.


Oct 09, 2014

Stop Dwelling On The Past

The major party candidates for Senate have done little to inform voters what they hope to accomplish in Washington over the next six years.


More Carolina Beat >>

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 >>

Who Is John Locke

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