This May 2003 analysis, based on calculations by the Institute on Taxation & Economic Policy, shows the impact of a 1 percentage-point increase in the Ohio sales tax on different income groups. Such an increase would impose a much greater burden on low- and middle-income taxpayers, compared to their incomes, than it would on the affluent.

Policy Matters' research on tax fairness is supported by a generous grant from the Cleveland Foundation.

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