South Carolina's Cigarette Tax: Issues and Options
Should South Carolina's cigarette tax be raised? If so, what should the resulting revenue be used for? Read more >>
Should South Carolina Be Allowed to Tax Internet Sales?
The ability to purchase goods and services over the Internet threatens the viability of South Carolina's sales tax. How can the tax be saved? Read more >>
Should South Carolina's Sales Tax Apply to Services?
South Carolina's sales tax was designed for a twentieth century economy. The best way to modernize the tax? Expanding the base to include more personal services. Read more >>
Tax Expenditures: Spending By Another Name
There's a whole category of government spending that South Carolina lawmakers routinely ignore: tax expenditures. Unmonitored tax giveaway cost the state billions a year. Read more >>
Combined Reporting of Corporate Income Taxes: An Option for South Carolina?
Multi-state corporations are avoiding millions of dollars in South Carolina corporate income taxes. Fortunately, there's a single tax reform, combined reporting, that can help close the floodgates. Read more >>
Reducing the Cost of Child Care Through Dependent Care Credits: Options for South Carolina
A growing number of states are offering personal income tax breaks designed to offset the cost of child care expenses Should South Carolina pursue this path to tax reductions for working families? Read more >>
Leaving Money on The Table: How the "Federal Offset" Affects South Carolina
By not levying a state personal income tax, South Carolina is missing an important opportunity to export part of its tax load to the federal government? Read more >>
Tax Principles: Building Blocks for South Carolina Tax Reform
Some observers think "lower taxes" is the only principle guiding South Carolina lawmakers this year. But there's a basic set of generally-accepted tax reform principles they should keep in mind. Read more >>
Property Tax Circuit Breakers: A Good Deal for South Carolina
South Carolina has enacted a host of costly, poorly targeted property tax breaks. But there's a better option for those seeking targeted tax relief for fixed-income homeowners and renters. Read more >>
Corporate Income Tax Apportionment: A "Single Sales Factor" for South Carolina?
South Carolina's corporate income tax includes a special tax break for manufacturers that offers perverse and counterproductive tax incentives. Read more >>
Property Tax Homestead Exemptions: Options for South Carolina
South Carolina's homestead exemption is one part of the state's scattershot approach to property tax reductions for homeowners. How can it be reformed? Read more >>
How Can South Carolina's Sales Tax Be Made Less Unfair?
The general sales tax is central to South Carolina's tax system-- and is also the single tax that hits low-income Floridians the hardest. Can the sales tax be reformed in a way that will make it less regressive? Read more >>
Corporate Tax Disclosure: A Tool for Progressive Tax Reform in South Carolina
South Carolina's corporate income tax is shrinking, as multi-state corporations find ways to avoid the tax. but state lawmakers simply don't have the tools they need to diagnose the problem. The solution: corporate tax disclosure. Read more >>
South Carolina's Sales Tax Holiday: Boon or Boondoggle?
A growing number of states are using temporary "sales tax holidays" as a way of providing low-cost, highly visible tax cuts for consumers. But do these holidays represent real reform, or just a political stunt? Read more >>
Steps Toward a Simpler South Carolina Income Tax
"Simplicity" is a tax policy goal that everyone can agree on. But what kinds of income tax reforms would help achieve this goal for South Carolina? Read more >>
Split Roll Property Tax: An Option for South Carolina?
Some South Carolina lawmakers have suggested applying different property tax rates to residential and business property. is this a sensible reform option for South Carolina? Read more >>
South Carolina Income Taxes and Seniors Citizens
Everyone agrees that seniors shouldn't be "taxed out of their homes." But is South Carolina taking the right path toward achieving this goal? Read more >>
The QPAI Tax Break: How it Works and How Florida Can Respond
A new federal tax break for big manufacturers threatens South Carolina's tax base. What can state lawmakers do to avoid an unwarranted tax giveaway? Read more >>
