South Carolina is a business-friendly state, a fact long evident by its aggressive pursuit of new industrial investment and jobs. Tax incentives play a big part in the state’s commitment to economic development, the success of which speaks for itself.

But those tax breaks can create an uneven playing field for existing businesses, and should encourage legislative tax reform. That’s one of the surprising conclusions of a tax study released last month by the state Chamber of Commerce, aimed largely at improving the state’s business climate.

The Chamber commissioned the Tax Foundation, a Washington-D.C.-based think tank, to develop options that are generally

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