Gov. Mark Sanford's income-tax proposal got roughed up in Senate committees over the past week for good reason. South Carolina cannot afford it, and it has been touted based on bogus assumptions.

Sanford wants to reduce the top state income tax rate from 7 percent to 4.8 percent over 10 years -- a move that would cost the state $1 billion. South Carolina already is behind in paying for schools, roads, bridges, mental health care, environmental protection, public safety officers, prisons and higher education. It cannot afford to slash its revenue, especially in light of the demands of growth and the flimsiness of the argument to make the cuts.

Sanford says South Carolina could be more competitive if it had a lower income tax rate. He says Florida attracts more wealthy people and the industries and jobs they bring with them because it has no state income tax. But even with its current income tax rates, South Carolina's overall tax burden is among America's lowest.

Recent research by the state Board of Economic Advisors shows that the tax burden in Florida is higher than South Carolina in many other ways, including cigarette tax, a tax on local phone calls, a tax on home satellite television service, a tax on outpatient hospital services and drastically higher property taxes.

Beaufort County has for decades attracted some of the brightest, most successful retirees in America. Many of them come because of the low taxes. Few of them have spawned new industries that create local jobs, though they have spawned a sprawling service industry with many low-end jobs.

And while the retirees bring many assets to the community -- including immeasurable contributions to civic and social life -- they also bring new demands for expensive government services. Roads and bridges are a prime example, along with a need for more police, schools, health care, judicial services, parks and recreation, etc.

The Senate has a better plan. It addresses the legitimate problem brought forward by the governor without breaking the bank. A plan approved by the Finance Committee would put small businesses on a level playing field when paying corporate taxes. It cuts the top rate small business owners pay from 7 percent to 5 percent, which is the same rate corporations pay on their profits. That inequity needs to be fixed, especially since small business is the backbone of the local and state economies.

That move will cost about $129 million yearly when fully implemented in four years. The state can afford that, and it will do what the governor wants -- encourage and reward entrepreneurship.