Cover: Are Business Taxes in Cleveland Out of Line?

Are Business Taxes in Cleveland Out of Line?

Published 1982

by Anthony H. Pascal


Download eBook for Free

FormatFile SizeNotes
PDF file 0.8 MB

Use Adobe Acrobat Reader version 10 or higher for the best experience.


Purchase Print Copy

 Format Price
Add to Cart Paperback29 pages $20.00

Critics maintain that state and local taxes on Ohio businesses have a disadvantageous effect on the Cleveland area economy because they impose disproportionate burdens on new and cyclically sensitive firms in capital-intensive industries. Such firms are thought to be particularly important to the maintenance and future growth of the Cleveland economic base. The author utilized the "representative firm" approach to assess the burden of all state and local taxes on a typical durable goods manufacturing firm in Cleveland, as compared to eight other states. He found that taxes on the Ohio corporation ran about 10 percent higher than in the comparison states in a normal year. The relative burdens appear no greater for new firms or those at the trough of cycles. Since tax levels are a rather negligible factor in industrial location decisions, the modest tax disadvantages that characterize Ohio do not appear to call for major fiscal reforms in the interest of industrial development.

This report is part of the RAND note series. The note was a product of RAND from 1979 to 1993 that reported other outputs of sponsored research for general distribution.

This document and trademark(s) contained herein are protected by law. This representation of RAND intellectual property is provided for noncommercial use only. Unauthorized posting of this publication online is prohibited; linking directly to this product page is encouraged. Permission is required from RAND to reproduce, or reuse in another form, any of its research documents for commercial purposes. For information on reprint and reuse permissions, please visit

RAND is a nonprofit institution that helps improve policy and decisionmaking through research and analysis. RAND's publications do not necessarily reflect the opinions of its research clients and sponsors.