On this second episode of Season 2 of Beyond Policy, Palmetto Promise Institute’s Dr. Oran Smith interviews economist Zachary D. Cady of The Buckeye Institute. Palmetto Promise and Buckeye recently released an economic impact analysis of the 2025 personal income tax reform bill proposed by Republican leaders in South Carolina, which would move the state’s highest-in-the-region personal income tax rate to a flat tax of 3.99 percent, on the way down to 2.49 percent. In this conversation, Dr. Smith and Cady unpack the results of this study, diving into the dynamic economic scoring model that The Buckeye Institute utilizes in its research.

To read the Buckeye and Palmetto Promise study on the economic impact a 3.99 percent flat tax would have in South Carolina, click here.