COLUMBIA, S.C. - It doesn't take supporters of lowering the state's income tax long to point south to Florida as an example of a state that's got it right.

But research unveiled last week shows South Carolina, despite its relatively high top rate for income taxes, is more than competitive with the Sunshine State, where there is no individual income tax.

A state Board of Economic Advisors researcher analyzed the states' tax systems. Those findings were released last week as Gov. Mark Sanford's plans to cut the state's top income rate from 7 percent to 4.8 percent were derailed in a Senate Finance subcommittee. Sanford often cites competition with Florida for retirees as a reason to lower or eliminate the state's income tax.

While Florida lacks an income tax, the analysis shows it taxes more than South Carolina in other areas:

_ Florida has a cigarette tax of 34 cents per pack, well above South Carolina's 7 cents.

_ Local phone calls have a 7 percent tax in Florida, but no tax in South Carolina.

_ Florida levies a 10 percent tax on home satellite television service. That service isn't taxed in South Carolina, although legislators here have considered doing so.

_ Outpatient hospital services get a 1 percent tax and inpatient services get a 1.5 percent tax in Florida. But there's no hospital visit tax in the Palmetto State.

_ Counties in Florida have more flexibility to impose local sales taxes and fees. A head-to-head comparison Miami Beach and Myrtle Beach shows taxes average 6 percent higher in Florida.

_ Property taxes on a $100,000 home average 70 percent more in Florida.

Many of Florida's additional taxes and fees help provide basic state functions, Kurt Wenner, a senior analyst at the watchdog group Florida TaxWatch, said.

"It's a pretty good tax state, but because there's not an income tax, people generally understand they'll have to pay more elsewhere," Wenner said.

On a national basis, the two states rank competitively even though they diverge on tax issues.

The nonprofit Tax Foundation says South Carolina's and Florida's state and local tax burdens rank among the 10 lowest in the nation.

Another study is in the works that will compare South Carolina's tax climate to its neighbors, North Carolina and Georgia.

Clemson University economist Holley Ulbrich says she suspects South Carolina will compare favorably.

"There's an ideological hatred for taxes that's fairly widespread, but our taxes are actually pretty low," she said.

Sanford says that lowering the state's income tax will be a critical economic development tool. He says it will attract wealthy retirees and executives while helping the state's small business owners.

But the thousands of retirees moving to the state each year are more interested in good restaurants and nice beaches than lower income taxes, says Pat Mason, co-founder of the Center for Carolina Living, a nonpartisan research group tracking retirees moving into the state.

Lower "taxes don't appear to be the leading edge or a key thing that attracts retirees," said Mason, himself a transplant to the state.

Sanford lost a round on his income tax fight last week. The Senate Finance subcommittee sidelined Sanford's proposal, which would cost $1 billion yearly when fully implemented in a decade. They panel instead recommended amending the House bill carrying Sanford's plan with a tax cut that targets small business owners. It would cost $129 million yearly when fully implemented in four years.

When fully implemented, Sanford's plan would cut $350 from the annual tax bill of a single person income of $35,000, Sanford spokesman Will Folks says.

Sanford will continue to try to build support in the public for his broader approach, Folks says.