In 2013, North Carolina lawmakers adopted legislation that fundamentally restructured the state’s tax code. The package included tax cuts for individuals and businesses, a simplified and more neutral tax system, and a stabilized revenue stream that better reflects North Carolina’s modern economy. How can taxpayers contextualize the dramatic changes that took place and what the overall impact has been? Has North Carolina truly become a more competitive state as a result of the reforms?

The North Carolina Chamber Foundation commissioned the nonpartisan Tax Foundation to release North Carolina Illustrated: A Visual Guide to Tax Reform. This interactive report examines North Carolina’s tax system before and after the 2013 tax reforms, and illustrates how the reforms have repositioned North Carolina’s standing among competitor states.

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