North Carolina's individual and corporate income tax rates dropped again on Jan The personal income tax rate now stands at percent down more than percent from the top marginal rate of percent that it was in effect in North Carolina's percent corporate tax rate is the lowest rate of any states that assess a tax on corporations' income Becki Gray John Locke Foundation senior vice president assesses the significance of the latest tax rate cuts Negative partisanship plays a significant role in our current political debates That's a problem for Jonah Goldberg American Enterprise Institute scholar and National Review senior [... more]

North Carolina's teacher attrition rate dropped last year and those who left the job were less effective teachers than those who stayed Terry Stoops John Locke Foundation vice president for research digs into the latest data about teacher attrition and teacher vacancies Members of the University of North Carolina system's Board of Governors are interested in boosting intellectual diversity on campuses They sought advice recently from Princeton professor Robert George the founder and leader of the James Madison Program in American Ideals and Institutions George highlighted his program's positive impact on the Princeton campus He also pointed to potential challenges [... more]

Politically active corporate CEOs have been making news in recent months In some cases the political activism could mean bad news for the corporate bottom line Jon Pritchett John Locke Foundation senior vice president argues in a recent co-authored Wall Street Journal column that corporate shareholders negatively affected by a CEO's activism should be able to take legal action He explains why Critics have been pointing to Kansas in recent years as the poster child for the pitfalls of state-level tax reform But Patrick Gleason director of state affairs at Americans for Tax Reform contends that North Carolina serves as [... more]