State Sen. Scott Richardson should follow through with his suggestion that the legislature look at the state tax structure as a whole. In reviewing this year's legislative session, which ended in June, Richardson and others talked about the number of different stabs taken at tax reform.

One major change, passed on the last day of the session on an amendment offered by Richardson, would cap property assessments for local taxing purposes. The immediate hang-up created by the measure is that Gov. Mark Sanford hasn't decided whether to sign it, so no one knows whether the change should be factored into tax bills that are being prepared now. Beaufort County wisely has decided to move forward with the process so that tax bills can be issued on schedule and make corrections later if the governor does sign the bill.

A larger issue is whether the measure will really bring stability to tax bills and help keep people who are "land rich and cash poor " from being taxed off their land. Doubters point out that the measure would merely shift the tax burden from those with the highest-priced property to everyone else. Local governments also say the tax-cap law could have unintended effects, saving some people money on their real estate taxes that would have to be made up elsewhere -- from higher taxes on vehicles, perhaps. But is it really feasible to increase taxes on cars?

Time will tell whether the property-tax cap -- it it's signed -- was prudent or not, but the debate shows why the legislature should take the time to view the state's tax system in its entirety, not one sliver at a time.

The legislature has not been inclined to do that. During this year's session, for example, it entertained suggestions that would nip here and tuck there: Wipe out local school taxes, end the state income tax, increase the sales tax, or cut out the long list of sales tax exemptions.

There is a better way. A number of studies in recent years have concluded that the overall tax structure in South Carolina would benefit from a comprehensive, bottom-to-top examination, as Richardson suggests. Some taxes in the state are higher than similar taxes elsewhere and some are lower, but experts disagree about whether the tax burden in South Carolina is reasonable overall compared to that of other states.

There's an abundance of information indicating that a big-picture look at the state's tax structure is overdue, and that while piecemeal changes may solve one problem they usually create others. The legislature should embark on an exhaustive evaluation of the effectiveness and fairness of the existing tax structure and, failing that, stop tinkering.