Ohio has poor tax climate, report says

Ohio has a more burdensome tax environment than all but 11 other states, according to a new report by the Tax Foundation.

The Buckeye state ranked 39th in the nation for its tax climate, which was unchanged from the foundation's last report on the subject. The foundation has released 10 editions of its tax climate report.

The Tax Foundation said it analyzes more than 100 tax provisions for every state and uses that information to determine a single score for each.

The states with the worst scores were New York, New Jersey and California. These states have "complex, non-neutral taxes with comparatively high rates," the foundation said.

The states with the highest scores were Wyoming, South Dakota and Nevada. These state do not have a corporate or individual income tax.

"With this report, we're asking: how well is your tax code structured?" said Tax Foundation economist Scott Drenkard in a prepared statement. "Are businesses in your state spending too much time complying with onerous tax provisions? Are you double taxing things you shouldn't?'"

The Tax Foundation describes itself as a non-partisan tax research group based in Washington, D.C.

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