Holley Hewitt Ulbrich is Alumni Professor of Economics Emerita at Clemson University. She is a senior fellow at both the Strom Thurmond Institute and the Center for Governance at the University of South Carolina. She holds BA, MA and PhD degrees in economics from the University of Connecticut and served on the Clemson faculty from 1967 to 1997. The author of five books and well-known as a consultant to state and local government agencies, including the General Assembly, she has had a considerable amount of experience in taxation at the local, state, national, and even international level, havi...