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Archives for Tax
The Hidden Tax Expenditures
In my last post, I wrote about the largest State tax expenditures identified by the Department of Revenue in a report issued in December 2011 and how those expenditures fared under tax reform efforts in 2013 and 2014. Those tax expenditures were all relatively straightforward. However, there are other large tax expenditures that affect State … Continue reading »
category: Tax
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The Eye of the Beholder
“A tax loophole is something that benefits the other guy. If it benefits you, it is tax reform.” – former U.S. Senator Russell B. Long (D – Louisiana). “The precise point at which a tax deduction becomes a ‘loophole’ or a tax incentive becomes a ‘subsidy for special interests’ is one of the great mysteries … Continue reading »
category: Tax
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A (Somewhat) Brief History of Local Sales Taxes
Though usually a sure-fire cure for insomnia for anyone other than a policy wonk or local government finance officer, local sales taxes have been a hot topic of debate recently in three high-profile news stories. In June, the Mecklenburg County Board of Commissioners voted to move forward with a referendum on increasing the local sales … Continue reading »
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