Nor should it come as a surprise that when income taxes are cut, those who most obviously, quickly and directly profit are those who pay income taxes ó or that the more income taxes you pay, the more money you're likely to save due to a reduction in such taxes.

Yet some critics of the governor's plan now lament that those who pay only a moderate amount or no income tax would experience no positive effects. As Rep. Bill Clyburn, D-Aiken, told The (Columbia) State newspaper last week, "If it's not going to benefit the majority of South Carolinians, then I have some issue with that."

That short-term view ignores the long-term benefits that economic growth can produce for all South Carolinians. The case for a state income tax cut is not limited to the immediate windfall going to taxpayers, who would keep more of their own money under the governor's proposal to gradually lower the top marginal rate (starting at taxable incomes of $12,300) from 7 percent to 4.75 percent over a 10-year period.

That case also focuses on the cumulative impact that tax cuts would have by enhancing the business climate in a state that's been losing too many jobs to other states with lower income-tax rates. That improvement would be especially helpful to small businesses, which now pay that top rate of 7 percent.

In a statement released Friday, Tom Davis, the governor's co-chief of staff, pointed out: "Numerous economic studies show that the income tax ó not the sales tax or property tax ó has the most negative impact on jobs and economic growth. That is a very ominous economic reality given that South Carolina's top individual income tax rate is 7 percent ó more than 45 percent higher than the Southeastern average. And the Tax Foundation, a non-profit organization, ranks South Carolina's individual income tax desirability ó in terms of promoting economic growth, as only 42nd in the nation, and dead last in the Southeast."

Some economists dispute that ranking ó and reject the governor's belief that cutting income taxes will ultimately increase, rather than decrease, state revenues through economic development. But the governor's tax-cut plan is backed by some other economists, including three from The Citadel who outline their position on today's Commentary Page.

A solid majority of 2002 voters also backed the concept of a state income-tax cut by electing Mr. Sanford. And as a general rule, when taxes are cut, those paying the highest taxes logically get the largest reductions.