As much as I respect the good work of Common Cause over the years, John Crangle’s Feb. 17 guest column, “Governor’s tax cut a boost to his high-income donors,” misses the main point of the governor’s policy.

Gov. Mark Sanford’s proposal to lower South Carolina’s top income tax rate from 7 percent to 4.75 percent has been vilified in some corners because of an ignorance of the bill and an irrational view of the benefits of a lower income tax rate.

A few facts are in order:

• This income tax relief bill would be a great economic incentive tool, recruiting high-wage earners who frequently locate with new industries. As anyone in the S.C. Department of Commerce can tell you, state income tax rates are a consideration for top industries and the executive talent they bring with them. The average income tax burden for a small business making $100,000 in South Carolina is $6,082. That is 43 percent higher than the Southeastern average of $4,261. According to Dr. Richard Vedder of Ohio University, “states that cut income tax rates experienced three times the job growth as states that raised income tax rates during the 1990s.”

• This concept cuts across all political lines. President Kennedy cut the top marginal rates significantly, which actually led to increased economic activity. That resulted in an increase in federal income tax collection by more that 50 percent from 1963 through 1968. The same happened in 1981, when President Reagan signed a 30 percent across-the-board tax rate reduction and then federal revenue grew.

More recently, federal receipts also grew last year, even after President Bush’s tax cuts. Finally, the Governor of New Mexico, Bill Richardson, succeeded in lowering his state’s rate to 5 percent from its previous 7 percent rate, also as an economic tool.

• Finally, Mr. Crangle implied in his attack on Gov. Sanford that this income tax relief bill was somehow nefariously linked to campaign contributions from wealthy contributors. The fallacy in these assertions is that most (but not all) GOP donors are higher-income earners.

To claim their donations to Gov. Sanford was somehow tied to this sole issue is silly and naive, and ignores the many other issues on the governor’s agenda: tort reform, more parental choice in public schools and reforming and restructuring state government. All of these courageous proposals on the governor’s part have garnered statewide support on many fronts, as witnessed by the rally of more than 4,000 supporters of parental choice on the State House steps.

To further claim, as Mr. Crangle did, that Gov. Sanford owes some higher-end contributors a political debt ignores the many other recent state politicians that have pushed tax reform: Gov. David Beasley with property tax relief, Lt. Gov. Bob Peeler on vehicle taxes and even Gov. Jim Hodges on reduced sales taxes on groceries.

Using Mr. Crangle’s contorted logic, we must then assume that all contributions to these campaigns as well were based on expecting some tax relief in return. Mr. Crangle should know that donors rarely make a decision to contribute on one issue alone, but rather base it on a candidate’s overall track record and philosophy of government.

We should salute Gov. Sanford for tackling the tough issues in his first term. So many of his proposals, such as examining specific, targeted cuts in our state budget, while not designed to garner votes from those affected, show clear political courage, rare in modern politicians today. His calls to privatize some state services, combining inefficient agencies to cut costs and reforming education, all show a willingness to think outside the box. While all change is not necessarily good, at least it shows his rugged determination to a limited, responsive state government.

We still have tax issues to face in South Carolina, including property taxes rising at twice the rate of inflation. Gov. Sanford’s proposal to reduce the income tax rate, only in years with a 2 percent growth in state revenues, is a reasonable, moderate effort to keep our state competitive in attracting new industries and wealthy retirees, a great source of economic development in their own right.

Instead of attacking the governor, Common Cause should salute him for keeping his campaign promises. Attempting to tie his campaign donations to an effort to deliver his long-announced view of lower tax rates demeans the many good reforms Common Cause has fought for over the years.

Mr. Weaver is president of the South Carolina Association of Taxpayers.