Tax & Budget

South Carolina’s tax system is unfair, unstable, and uncompetitive. With the highest individual income tax rates in the Southeast, complexity and special interest giveaways leave individuals and small businesses footing this hefty bill. As other states innovate to increase their competitiveness and move to simplify their systems, learn how South Carolina can avoid getting left behind.

The Latest

Blog
July 26, 2021

The Blue Flu Pandemic

Oran P. Smith, Ph.D

The leading symptoms are a penchant for tax raising and aversion to sunlight, the kind of sunlight that comes from being transparent with people trying to recover from a pandemic about how you are adding to their pain.

Blog
July 26, 2021

A Rainy Day Update

Oran P. Smith, Ph.D

How does the Palmetto State stack up against the other 49 in terms of saving for fiscal catastrophes, both with emergency budget set asides and budget surpluses?

Blog
May 17, 2021

Op-Ed: Not so happy Tax Day for Palmetto State residents

South Carolina is among the nation’s top magnets for new residents in recent years because the Palmetto State is a great place to live. Yet South Carolina’s outdated tax code holds the state back in the national and global competition for new business, jobs, investment and people.