McCrory's survey

Pat McCrory staked out anti-tax, anti-union positions.

In a survey for the National Federation of Independent Business in 2008, the Republican gubernatorial nominee wrote that he

He pledged to reduce the corporate income tax and the personal income tax on business income and opposed a tax on intellectual property or a payroll tax on employers who don't provide health insurance.

"Small businesses are burdened by our state's high personal income tax rate and this will be the first tax I try to lower," he wrote. "I will also work to reduce burdensome rules and regulations and adjust our education system to meet labor needs."

He opposed mandates on paid or unpaid leave, repealing the law making North Carolina a right-to-work state and favored legislation requiring unions to notify members of their right to not pay for union political activities.

He also cited his union policies as among the three reasons for small-business owners to back him.

"The labor unions are coming and they support my opponent," he wrote.