A zero sum game

Taxes and tax policies are complex. The laws and regulations that implement federal, state and local taxes in Ohio derive from multiple sources and each one of the taxing authorities have their own interests to serve. And because tax codes are statutory and...

What is a severance tax?

The Ohio legislature has been considering changing the state’s severance tax recently. In the last session, the legislature created tax policy study commission, whose job is to examine the state’s severance tax and put together proposals to reform the tax...