You’ve heard the grumbling from left-of-center partisans that North Carolina’s 2013 tax reform plan benefits the well-to-do at the expense of lower- and middle-income taxpayers. It turns out that the charge is false, as documented by new research highlighted in a John Locke Foundation Spotlight report.

Every income group benefits from the 2013 tax reforms. Once a Republican-backed 2011 sales-tax cut is added to the discussion, the benefits for lower- and middle-income families are even greater. Learn more here and by watching report author Roy Cordato discuss key findings in the video clip below.