Roy Cordato

I have made my views on the Republican’s plan to eliminate or partially eliminate the deductibility of state income taxes and property taxes from federal taxable income. My case can be found here and here. This issue paper published by the Heritage Foundation sums up the Republican…

I’m not convinced it’s actually Bernie, but Sanders or not it’s still Friedman.

A couple week ago I argued in this Carolina Journal Daily Journal that it is bad tax policy for the federal government to eliminate the deduction for state and local taxes. I won’t repeat those arguments in this blog post, but generally I argued that it is illegitimate, from…

NC has gone from 12 to 11 in The Tax Foundation’s Business Tax Climate Index. Here’s two bits of commentary from the Executive Summary. The rankings for all states are also included in the summary. After the most dramatic improvement in the Index’s history in 2015—from 41st to 12th in…

If you want to find out how the movie industry has, in conjunction with the Federal Trade Commission, rigged the regulatory game against their up and coming competitors on platforms like YouTube, watch well known YouTube creator and consultant MatPat’s latest Film Theory. Note that in less than 2…

Norman Ture’, who died in 1997, could be considered the godfather of contemporary supply side economics. He was the under secretary for tax and economic affairs under President Reagan and is recognized as the main architect of Reagan’s 1981 tax cut legislation. In almost every area he would be…

Today’s Carolina Journal’s “Daily Journal” features an important article by my colleague Jon Sanders on Amazon’s attempt to fleece North Carolina’s taxpayers in soliciting an unprecedented incentive package, i.e. bribe, from the State. If Governor Cooper and NC’s always-anxious-to-extend-the-corporate-gravy train legislature, hands over the booty Amazon wants, the corporate…

This is an excerpt from two different sections of North Carolina’s Price Control Laws: Harming Those They are Meant to Help, a monograph that I wrote for the Locke Foundation over a decade ago. It’s relevance to the current moment should be obvious. North Carolina’s Price Gouging Law—Prices Too High North…