1. A new study of its effects, published by the John Locke Foundation with the assistance of the Massachusetts-based Beacon Hill Institute, shows that the average household at every income level will pay lower state taxes in 2014 and beyond than they would otherwise have paid. 
Tax Cuts for All: http://www.johnlocke.org/acrobat/spotlights/Spotlight449TaxDistribution.pdf

2. “It’s simply false to claim that recent tax changes in North Carolina are allowing the well-to-do to get their taxes reduced ‘on the backs of’ lower- and middle-income groups,”
said Dr. Roy Cordato, JLF Vice President for Research and Resident Scholar. “The average household in every income group from top to bottom is seeing its tax burden reduced from the 2013 tax reform package. Just as important, this new round of tax relief follows a 2011 state sales-tax rate reduction that overwhelmingly favored lower- and middle-income taxpayers.”?

CJ report: http://www.carolinajournal.com/exclusives/display_exclusive.html?id=10767

3. Nearly $300 million in net tax cuts for poor and middle-income North Carolinians in the 2013 tax package is only the beginning of the story is that it doesn’t include the dynamic effect on the state’s economy. Empirical research suggests that the lower tax rates will make North Carolina a more attractive place to invest, start businesses, and create jobs over the next few years.
From John Hood:  http://www.carolinajournal.com/daily_journal/display.html?id=10773

4.  First, taxpayers in every income category will save tens of millions of dollars because of state tax reforms enacted in North Carolina in 2013. Period.
Second, combining 2013 reforms with a 2011 sales-tax rate reduction pushed by the Republican-led General Assembly, lower- and middle-income households will enjoy annual savings of $682 million.?

Mitch Kokai, JLF Director of Communications: http://www.carolinajournal.com/daily_journal/display.html?id=10817