Before the 2026 legislative session begins, Dr. Oran Smith presents a deep-dive tax policy briefing examining how South Carolina raises revenue—where we stand among our neighbors, and where reform opportunities exist.This briefing explains how federal conformity affects our tax code, how income tax rates influence our state’s competitiveness, and what policymakers should consider regarding sales, property, manufacturing, and business license taxes. For the full video webinar including Dr. Smith’s slides, watch this briefing on Youtube: <a href="https://youtu.be/8cXJJ_C8xYA?si=lTrx0cfAde0avo8x">https://youtu.be/8cXJJ_C8xYA?si=lTrx0cfAde0avo8x</a>

Beyond Policy is a podcast presented by the Palmetto Promise Institute. Your host is Dr. Oran Smith, Senior Fellow of the Palmetto Promise Institute. 

Policy talk can often be cold, dead, and boring. On this podcast, we've banned boring. Our object on this podcast is to look Beyond Policy. We look beyond statehouse rumors and backroom politics to real communities and people in South Carolina. We explore how actions at the South Carolina Statehouse impact people in South Carolina like you.