Gov. Bobby Jindal should be commended for his attempts to eliminate Louisiana’s income tax and replace the revenue with an expanded sales tax (“Jindal says end income tax,” Jan. 12).

The Civitas Institute recently released a report showing that this type of reform would greatly benefit North Carolina. In particular, the study concludes that if North Carolina had implemented this reform in 2000, the state would now be enjoying between $1,500 and $2,600 more in income per worker per year. Moreover, it would have directly led to the creation of up to 378,000 new jobs over the past decade.

The research backs up the rhetoric. Eliminating the income tax and replacing it with a sales tax is a reform that works for everyone.

Brian Balfour, director of policy

Civitas Institute

Raleigh, N.C.