Nothing is more dry and boring than a discussion of actuaries and accounting. But this year a major change in accounting procedures will have a profound effect on South Carolina budget writers and policy makers. [ Download Complete Article ]

Nothing is more dry and boring than a discussion of actuaries and accounting. But this year a major change in accounting procedures will have a profound effect on South Carolina budget writers and policy makers. [ Download Complete Article ]

For three decades, South Carolina state and local government spending has grown faster than revenues. Annual government growth has also outpaced the per capita income growth. Three times state lawmakers have responded with swaps and reforms to the tax system. Despite the relief, the counties, cities and school districts have engaged in a perpetual increase …

A recent study documented the fiscal impact of six new residential subdivisions across the state of South Carolina. After years of local governments complaining about the cost of growth these findings illustrate how the positive economic effects of such developments far exceed the short term costs incurred by their creation. The case studies in Berkeley, …