North Carolina ’ s Most Regressive Taxes

  • Charles D. Liner
  • Published 2000


tion, or public transportation, does not make them genuine fees or charges—it makes them earmarked taxes. The term “flat” refers to the fact that these taxes are imposed on a “unit” as a flat amount, rather than as a rate on a base like income, spending, or property value that has some relationship to the taxpayers’ ability to pay. For example, two flat… (More)

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