By Scott Drenkard
Tax policy changes in Ohio over the last few years have been a mixed bag. While income tax rates were cut during the 2013 legislative session, policymakers also enacted an increase in the state sales tax and a problematic small business carve-out that distorts the individual income tax base. Most harmfully, the 2013 tax package increased the state’s reliance on the Commercial Activities Tax (CAT) a tax which is routinely the subject of scrutiny from tax scholars. Continue Reading...
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