Ohio Department of Taxation Researchers

Response to the Tax Foundation's 2011 Tax Climate Index

On Dec. 3, 2010, Business First of Columbus published a guest column from Tax Commissioner Richard A. Levin warning Ohioans that the Tax Foundation's “State Business Tax Climate Index” should not be taken seriously.

Among the concerns expressed by Commissioner Levin are the numerous factual errors contained in the 2011 edition about Ohio's system of state and local taxation.

Because the Tax Foundation's errors were too numerous and complex to fully address in a single guest column, the Department of Taxation has also created a more detailed document that identifies factual problems in the Tax Foundation's 2011 index. That document, as well as the column submitted to Business First, are below.

• Guest column, as submitted to Business First of Columbus.

• Additional factual errors in the Tax Foundation’s 2011 “State Business Tax Climate Index.”