Policy Documents

North Carolina Tax Reform Options: A Guide to Fair, Simple, Pro-Growth Reform

Joseph Henchman and Scott Drenkard –
January 23, 2013

In fall 2012, the Carolina Business Coalition commissioned us to prepare a review of the North Carolina tax system and recommend possible improvements. We undertook this project as a national organization familiar with tax developments in many states, with the view that tax systems should adhere to sound economic principles, and in the spirit of providing useful information and observations for North Carolina policymakers, journalists, and citizens as they evaluate their state’s tax system.

By outlining four tax reform options, and various smaller tax changes, we hope to provide North Carolinians with a menu of choices for making sure that their state builds on its recent growth and is where investment, entrepreneurs, and talented individuals go in the years ahead.