Tax Reform

Introduction For many years, economists and tax policy researchers maintained that North Carolina’s tax system needed a major overhaul. The system was a model of hodgepodge tax policy with high marginal rates on personal and…

Ugly Math for Taxpayers

Co-authored by Jason Edmonds and Glen Gaugh Since 2020, Tennessee school districts have received record funding through federal pandemic relief and increased state appropriations tied to a new funding formula. These funds,…