Compared to individuals, Ohio business is paying a much smaller share of state and local taxes than it did two decades or more ago.

That is the finding of this May, 2004 study by Policy Matters Ohio. This reaffirms a conclusion of a 2001 study sponsored by the Ohio Manufacturers' Association by Prof. Edward W. Hill of Cleveland State University, and a previous study by a researcher at the Ohio Department of Taxation.

Methodology